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1984 (4) TMI 77 - ITAT BANGALOREExtract: .......e shareholders who are individuals. But such difficulty is not encountered in the case of a joint family. The concession given by the proviso will be applicable, if any of the members of the joint family use the house for their own residence. In this view of the matter, we hold in favour of the assessee and dismiss the appeals filed by the revenue.
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