1984 (2) TMI 172

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..... nicipal tax had not been paid by the assessee during the accounting year. 2. The income from property has to be computed with reference to the annual value of the said property. Section 23 of the Income-tax Act, 1961, indicates the manner in which the annual value has to be determined. The first proviso to sub-section (1) of section 23 stipulates inter alia that "where the property is in the occ .....

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