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1973 (2) TMI 4 - SC - Income TaxWhether Tribunal was right in holding that the income u/s 16(3)(a)(iii) was to be included in the total income for the purpose of computing the net annual value of the residential house at 10% of the total income under the first proviso to section 9(2) - income of the house property should be included in the total income of the assessee - annual value of the assessee's residential house has to be computed at 10% of the total income to the assessee
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