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    <title>Assessing Officer&#039;s Rental Income Valuation Disputed: Annual Value Should Reflect Current Market Rates, Not Past Tenant Rent.</title>
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    <description>Rental income - annual value determination made by the AO merely on the basis of the rent paid by the earlier tenant in the premises - The annual value as available u/s 23 can definitely be assessed on the normal expectation of the rent receivable or received in the relevant previous year.</description>
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