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Dubai Villa Rental Value Drops; Arbitrary 10% Increase in Notional Income Unjustified According to Assessing Officer.

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....Addition on account of notional house property income - Rental value had been consistently showing a declining trend in respect of subject mentioned property at Palm Signature Villa, Dubai. Hence, we hold that there is absolutely no justification for the ld. AO to adopt an adhoc increase on 10% over and above the value assessed in the previous year. - AT....

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