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Bench: Shri Ravish Sood & Shri Balakrishnan S.
section 24 of the Act, i.e., under the head “Income from house property”. 10. Further, the AO observed that though the assessee company had during the subject year disclosed in its “balance sheet” under the head “Current assets”, the investments it had made in unlisted and listed equities to an extent of RS. 15,42,44