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1973 (4) TMI 14 - JAMMU AND KASHMIR HIGH COURTAssessee, filed her returns for both these years declaring incomes from property and interest at Rs. 71,919 and Rs. 89,420, respectively. In her return the assessee claimed collection charges of Rs. 4,529 and Rs. 4,404 against income from property known as Bangalore House Ranbir Mahal and Bombay flat - assessee is not entitled to claim any deduction in respect of these expenditures under section 24(1)(viii) of Income-tax Act, 1961
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