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1988 (12) TMI 137 - ITAT BOMBAY-BExtract: .......ol Act, the maintainable rent adopted by the CIT(A) would be in order and we, therefore, uphold his findings. We may add in this connection that the amendment to s. 23(1) brought about in 1975 has no relevance for deciding the issue before us. The two decisions of the Supreme Court still would hold sway. 4. In the result, the appeals are dismissed.
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