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2000 (7) TMI 18 - HC - Income TaxExtract: .......porary user for office purposes. On the factual position as highlighted above, the Tribunal was justified in holding that exemption as claimed under section 23(1)(b)(ii) was allowable. Our answer to the question, therefore, is in the affirmative, in favour of the assessee and against the Revenue. The reference stands disposed of in the above terms.
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