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    <title>2011 (2) TMI 1310 - ITAT MUMBAI</title>
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    <description>The ITAT Mumbai allowed the appeal by the assessee concerning the assessment of deemed let out income for self-occupied properties under section 23 of the Income Tax Act. The ITAT directed the Assessing Officer to consider the municipal rateable value as the annual letting value (ALV) instead of the estimated value, leading to the appeal being allowed in February 2011.</description>
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