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    <title>Taxpayer&#039;s Shed Deemed Business Asset, Section 23(1) Not Applicable, No Notional Rent Income Calculated.</title>
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    <description>The shed owned by the assessee was a business asset and in case of business asset, provisions of Section 23(1) are not applicable - No notional income (rent) can be computed - AT</description>
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      <description>The shed owned by the assessee was a business asset and in case of business asset, provisions of Section 23(1) are not applicable - No notional income (rent) can be computed - AT</description>
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