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1992 (11) TMI 72 - HC - Income TaxExtract: .......ve and in favour of the Department. Question No. 2 is also answered in the negative because the principle of mutuality does not arise in the present case because no money had arisen by way of rent and the provisions of section 22 of the Act are being applied because the property in question is in self-occupation. There will be no order as to costs.
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