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    <title>1982 (12) TMI 47 - CALCUTTA High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=28926</link>
    <description>The High Court held that the assessee was entitled to relief for the entire building except for the residential unit occupied by the assessee. The Court concluded that the relief should be computed after deducting the annual value of the residential unit occupied by the assessee. The Tribunal&#039;s decision was partially upheld and partially overturned. The Court found that the Tribunal was incorrect in not allowing relief for the entire building and that the assessee was entitled to relief for the relevant assessment year after deducting the annual value of the residential unit occupied by the assessee.</description>
    <language>en-us</language>
    <pubDate>Tue, 07 Dec 1982 00:00:00 +0530</pubDate>
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      <title>1982 (12) TMI 47 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=28926</link>
      <description>The High Court held that the assessee was entitled to relief for the entire building except for the residential unit occupied by the assessee. The Court concluded that the relief should be computed after deducting the annual value of the residential unit occupied by the assessee. The Tribunal&#039;s decision was partially upheld and partially overturned. The Court found that the Tribunal was incorrect in not allowing relief for the entire building and that the assessee was entitled to relief for the relevant assessment year after deducting the annual value of the residential unit occupied by the assessee.</description>
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      <law>Income Tax</law>
      <pubDate>Tue, 07 Dec 1982 00:00:00 +0530</pubDate>
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