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2001 (3) TMI 79 - HC - Income TaxExtract: .......sessee has put up the structure. It is also a well-known concept that the property may belong to one person and the structure may belong to another person. In view of the above facts and in the light of the Supreme Court decisions, we answer the question in the affirmative and in favour of the assessee. Income-tax reference is disposed of as above.
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