2011 (11) TMI 786

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..... deposit/advance rent is liable to be included in the income from house property for the purpose of Section 23(1)(a) of the Income Tax Act, 1961, is the question raised in these Appeals. 2. The finding of fact recorded by the CIT(A) and upheld by the ITAT in these Appeals is that the actual rent received by the assessee far exceeds the Municipal ratable value and, therefore, the annual value of .....

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