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1984 (8) TMI 2 - SC - Income TaxThe expression `annual value` is a notional figure and it does not refer to any actual receipt - assessee should have actually paid the amount of tax in question before such deduction is claimed - Tribunal was right in holding that the full taxes levied by the Corporation of Rs. 1,78,784 should be deducted under section 23(1) - Petition by revenue is dismissed
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