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1998 (4) TMI 31 - HC - Income TaxExtract: .......ot be regarded as a guest house within the meaning of section 37(4) of the Act. Accordingly, we answer the common question of law in so far as it relates to the issue whether the circuit house of the assessee is a guest house or not in the negative, in favour of the Revenue and against the assessee. The parties are directed to bear their own costs.
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