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1991 (5) TMI 102 - AT - Income TaxExtract: ....... includible in the total income of the assessee. The amounts appropriated towards sinking fund shall, for all intents and purposes, be treated as part and component of the rent received by the assessee for the premises leased out to the lessees. In this view of the matter, this appeal by the revenue should succeed. The appeal is, therefore, allowed
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