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1976 (7) TMI 81 - ITAT INDOREExtract: ....... definition of that word as given in Webster rsquo s dictionary as mentioned above. Once we hold that the shops can be treated as a house, the assessee would be entitled to exemption on their value under s. 5(1)(iv) of the Act as their use for residential purpose is no more required under the amended clause. 5. In the result, the appeal is allowed.
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