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1986 (2) TMI 95 - ITAT CALCUTTA-BExtract: .......y sum not exceeding six per cent of the annual value, spent to collect the rent from the property is allowable. Neither the ITO nor the CIT(A) has given any valid reason for disallowance of collection charges. So we direct the ITO to allow collection charges at 6 per cent of the annual value. 7. As a result, the appeals are allowed as stated above.
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