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    <title>1997 (3) TMI 135 - ITAT DELHI</title>
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    <description>The Tribunal upheld the DCIT (Appeals) decision on the assessment of Annual Letting Value (ALV) and the non-acceptance of the deduction claim under section 24(1)(x). The addition of the unexplained deposit was also upheld. However, the Tribunal provided partial relief on the income from bus plying by adjusting the allowable deductions. The appeal was partly allowed.</description>
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      <description>The Tribunal upheld the DCIT (Appeals) decision on the assessment of Annual Letting Value (ALV) and the non-acceptance of the deduction claim under section 24(1)(x). The addition of the unexplained deposit was also upheld. However, the Tribunal provided partial relief on the income from bus plying by adjusting the allowable deductions. The appeal was partly allowed.</description>
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