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    <title>1984 (2) TMI 165 - ITAT GAUHATI</title>
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    <description>The Departmental appeal focused on the computation of property income, specifically concerning deductions for electricity charges and chowkidar&#039;s salary. The AAC allowed these expenses, but the Department contested, emphasizing the need to adhere to the law. The Member set aside previous decisions, remanding the matter to the ITO for further investigation on the inclusion of electricity charges in rents and rejecting the chowkidar&#039;s salary deduction based on legal principles. The appeal was partly allowed, directing a reexamination by the ITO on the mentioned issues.</description>
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    <pubDate>Wed, 15 Feb 1984 00:00:00 +0530</pubDate>
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      <title>1984 (2) TMI 165 - ITAT GAUHATI</title>
      <link>https://www.taxtmi.com/caselaws?id=65800</link>
      <description>The Departmental appeal focused on the computation of property income, specifically concerning deductions for electricity charges and chowkidar&#039;s salary. The AAC allowed these expenses, but the Department contested, emphasizing the need to adhere to the law. The Member set aside previous decisions, remanding the matter to the ITO for further investigation on the inclusion of electricity charges in rents and rejecting the chowkidar&#039;s salary deduction based on legal principles. The appeal was partly allowed, directing a reexamination by the ITO on the mentioned issues.</description>
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      <pubDate>Wed, 15 Feb 1984 00:00:00 +0530</pubDate>
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