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2012 (10) TMI 203 - HC - Income TaxExemption under the head Income from House Property - Section 54 - purchase of residential house - Held that:- a house was one which could be used by the assessee for his residence and putting up of tin sheds for being used by somebody to reside without there being basic living amenities like bathroom, kitchen, electricity etc., would not pass the definition/test of "dwelling unit" or a "house". - the property was not a house and the assessee was not entitled to the benefit under Section 54 of the Act. - in favour of Revenue.
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