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2003 (7) TMI 639 - AT - Income TaxExtract: .......ee was entitled to the benefits of the exemption provided in section 22 of the Act and as the premises are deemed to have been occupied by the assessee in its business, the question of calculating any ALV does not arise. Accordingly the addition sustained by the CIT(A) is deleted. 12. In the result appeal directed by the assessee is partly allowed.
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