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1985 (3) TMI 84 - AT - Income TaxExtract: .......t attach any importance to the recitation in the lease deed, that might be for the convenience of the parties or for some other reasons but certainly it cannot deviate us from the correct principles of law or the interpretation of section 22. The finding of the AAC on this issue is, therefore, upheld. 7. In the result, the appeal is partly allowed.
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