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Case Law Details

Case Name : Canara Bank Vs ITO (ITAT Nagpur)
Appeal Number : ITA NOS. 366 TO 370/NAG/2007
Date of Judgement/Order : 04/07/2008
Related Assessment Year :
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RELEVANT PARAGRAPH

48. Section 17(2)(ii) as it stood prior to amendment in 2007 did not contain any ‘deeming clause’ to deem rent paid less than 10% or 7.5% as a concession or that the employees is deemed

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