1993 PTD 1415 DELHI-HIGH-COURT-INDIABookmark this Case

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COMMISSIONER OF INCOME-TAX VS MODI INDUSTRIES LTD. (NOA) Income Tax--TERM , ----House property---Annual value---Property which is let out---Covered by Rent Control-Law ---Agreed rent being fair rent under Rent Control Law---To be taken as annual value---Indian Income Tax Act, 1961, S.23---U.P. (Temporary) Control of Rent and eviction Act, 1947.