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    <title>2018 (8) TMI 1064 - BOMBAY HIGH COURT</title>
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    <description>The Tribunal allowed the Assessee&#039;s appeal, holding that notional interest on security deposits already taxed should not be added to the rent to determine Annual Letting Value (ALV), citing the decision in CIT v/s. Tip Top Typography. The court supported this decision, finding no substantial questions of law. The issue of excluding society maintenance charges from ALV was admitted for further consideration, with the court directing the Tribunal to provide necessary documents for review.</description>
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      <description>The Tribunal allowed the Assessee&#039;s appeal, holding that notional interest on security deposits already taxed should not be added to the rent to determine Annual Letting Value (ALV), citing the decision in CIT v/s. Tip Top Typography. The court supported this decision, finding no substantial questions of law. The issue of excluding society maintenance charges from ALV was admitted for further consideration, with the court directing the Tribunal to provide necessary documents for review.</description>
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