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1997 (11) TMI 96 - HC - Income TaxExtract: .......s let out to him by the lessor, without raising any structure thereupon. In that view of the matter, we hold that by no stretch of imagination could the assessee be termed as the owner of the property since, for all intents and purposes he continued to be the lessee. The question is accordingly answered in the negative and in favour of the Revenue.
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