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1985 (1) TMI 114 - ITAT DELHIExtract: .......ived or receivable shall be the gross maintainable rent. That being the case there is no question of manipulation with the actual rent received. With regard to the multiplying factor also 100/9 directed by the AAC to be taken in the instant case cannot be said to be excessive. It is accordingly upheld. 6. In the result the appeal is partly allowed.
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