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1998 (4) TMI 126 - HC - Income TaxExtract: .......n habitation. It may be one flat or one storey or a number of flats in a storey. Flat could be covered by the word house and, therefore, the interpretation which the Commissioner of Income-tax has taken could not adhere to be in accordance with the rules. Accordingly, the letter dated September 16, 1990, is quashed and the writ petition is allowed.
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