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1981 (5) TMI 34 - ITAT AHMEDABAD-AExtract: .......e case that what is paid is an advance amount towards rent and not a premium or a one-time down-right payment of rent. Taking into account a reasonable rent from year to year for the property in question, there would practically be no amount which could be appropriated even if that could be done towards an initial payment 17. The appeal is allowed.
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