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Annual Value of Self-Occupied Property for Business Partner Determined u/s 23(1)(a); Previous Rent Irrelevant.

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....Income from the house property - premises used for the purposes of the business in which he was a partner - annual value is to be determined as per the provisions of section 23(1)(a) being applicable for self-occupied property - rent received in preceding years anyway has no direct relevance in computation of annual value - AT....

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Annual Value of Self-Occupied Property for Business Partner Determined u/s 23(1)(a); Previous Rent Irrelevant.