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1985 (4) TMI 133 - ITAT MADRAS-BExtract: .......the property leased out could reasonably be expected to be let out from year to year, that figure has to be treated as the correct figure for the purpose of determining the annual letting value of the property leased out. Accordingly, the orders of the AAC are set aside and the findings of the ITO are restored. 6. The revenue s appeals are allowed.
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