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    <title>2012 (9) TMI 831 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee, directing the Assessing Officer to determine the annual letting value (ALV) based on municipal valuation for two commercial properties not let out, partially allowing the appeal. The decision aligned with legal precedents emphasizing the use of municipal valuation for ALV determination in such cases.</description>
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    <pubDate>Wed, 11 Jul 2012 00:00:00 +0530</pubDate>
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