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1983 (8) TMI 113 - ITAT DELHI-DExtract: .......urpose of recording the basic and essential finding that the rent is lost or that it is irrecoverable. 4. In view of the above, the assessee cannot get the benefit of deduction and the AAC erred in directing the deduction claimed by the assessee. The order of the AAC is reversed and that of the ITO restored. 5. In the result, the appeal is allowed.
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