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1998 (11) TMI 13 - MADRAS HIGH COURTExtract: .......of section 10(13A) of the Act. The question referred to us, viz., whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee is entitled to exemption under section 10(13A) of the Act even though he resides in his own house ? is answered in favour of the Revenue and against the assessee.
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