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COMMISSIONER OF INCOME-TAX versus ATTILI N. RAO


Capital Guarantee Transaction Business Kit Amount that is deducted from the sale of mortgaged property to the state due to the government's payment of real estate cassette and payment of dues to the state. The proceeds from the sale cannot be deducted from the proceeds from the sale. Capital Grand Indian Income Tax Act, 1961, Section 45 in Computing [CITV Italy Narain Rao (1998) 233 ITR 10 Ultimate]

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