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    <title>2018 (10) TMI 1173 - ITAT DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal challenging the addition of notional interest to the Annual Letting Value (ALV) but upheld the computation of capital gains based on security deposits. The deletion of the deemed dividend addition under section 2(22)(e) was confirmed. The assessee&#039;s appeal was dismissed entirely.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal challenging the addition of notional interest to the Annual Letting Value (ALV) but upheld the computation of capital gains based on security deposits. The deletion of the deemed dividend addition under section 2(22)(e) was confirmed. The assessee&#039;s appeal was dismissed entirely.</description>
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