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1982 (9) TMI 118 - ITAT DELHI-BExtract: .......gh Court, therefore, held that the annual letting value of the godown owned by the assessee and used for the business carried on by him in partnership was not liable to be included in his total income under s. 22 of the IT ACT, 1961. Respectfully following the said decision, we hold likewise. 8. In the result, the appeal by the assessee is allowed.
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