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1986 (10) TMI 62 - ITAT ALLAHABAD-BExtract: .......uman habitation, then too, in our opinion, it would not lose the character of residential house. 7. In view of the above discussion, we find that the appellant is entitled to the exemption under section 33(1)(n) of the Estate Duty Act, in respect of the residential house at Morvi and we hold accordingly. 8. In the result, the appeal stands allowed.
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