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    <title>1993 (6) TMI 111 - ITAT CALCUTTA-E</title>
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    <description>The Tribunal upheld the valuation methods adopted by the Assessing Officer and the Appellate Commissioner. The entire sum of Rs. 14,400 for the first and second floors leased out was considered as composite rent, including charges for fixtures and fittings. Additionally, the fair rent for the ground floor was estimated at Rs. 6,000 per month, which the Tribunal deemed fair and reasonable. The appeal was dismissed, with the Tribunal finding no merit in the assessee&#039;s arguments and affirming the decisions of the lower authorities.</description>
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    <pubDate>Fri, 25 Jun 1993 00:00:00 +0530</pubDate>
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      <title>1993 (6) TMI 111 - ITAT CALCUTTA-E</title>
      <link>https://www.taxtmi.com/caselaws?id=60613</link>
      <description>The Tribunal upheld the valuation methods adopted by the Assessing Officer and the Appellate Commissioner. The entire sum of Rs. 14,400 for the first and second floors leased out was considered as composite rent, including charges for fixtures and fittings. Additionally, the fair rent for the ground floor was estimated at Rs. 6,000 per month, which the Tribunal deemed fair and reasonable. The appeal was dismissed, with the Tribunal finding no merit in the assessee&#039;s arguments and affirming the decisions of the lower authorities.</description>
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      <pubDate>Fri, 25 Jun 1993 00:00:00 +0530</pubDate>
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