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1986 (4) TMI 135 - AT - Income TaxExtract: .......by us. 10. We have referred to Dalhousie Property relied on for the Revenue. That is not a case in point. That decision construed the expression borne occurring in s. 23(1). It also held that the expression annual value was a notional figure and did not refer to any actual receipt. It is of no assistance to the Revenue. 11. The appeal is dismissed.
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