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    <title>1980 (4) TMI 3 - Supreme Court</title>
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    <description>The Supreme Court upheld the High Court&#039;s decision that the property had an annual value and allowed the deduction for the insurance premium. However, deductions for municipal taxes and vacancy remission were denied. The appeal was dismissed, affirming the High Court&#039;s advisory jurisdiction without the power to modify or set aside the Tribunal&#039;s order.</description>
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    <pubDate>Wed, 09 Apr 1980 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=5838</link>
      <description>The Supreme Court upheld the High Court&#039;s decision that the property had an annual value and allowed the deduction for the insurance premium. However, deductions for municipal taxes and vacancy remission were denied. The appeal was dismissed, affirming the High Court&#039;s advisory jurisdiction without the power to modify or set aside the Tribunal&#039;s order.</description>
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