Delhi Rent Control Act Not Applicable: Use Municipal Rateable Value for ALV in Income Tax u/s 23(1)(a.
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....Determination of annual value where premises are not regulated by Delhi Rent Control A/C - income from house property - Standard Rent Cannot be adopted" - the rateable value, if correctly, determined, under the municipal law can be taken as ALV under Section 23(1)(a) of the Act.... - HC....




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