2001 (2) TMI 82

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....--The petition is filed to grant a certificate for leave to appeal to the Supreme Court against the judgment in T.C. No. 833 of 1984 dated July 3, 1996, under section 261 of the Income-tax Act, 1961. It was found on the facts and circumstances of the case that the actual rent received by the tenant was nearer to the fair rent than the municipal valuation as contemplated under the provisions of the....