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2003 (12) TMI 273 - AT - Income TaxExtract: .......id to Municipal Corporation as provided in the proviso to sub-section (1) of section 23 of the LT. Act while determining the Annual value of the property for the purpose of section 22 of the I.T. Act. The order of CIT(A) is, therefore, set aside and that of the Assessing Officer is restored. 1. In the result, appeal filed by the Revenue is allowed.
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