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2004 (2) TMI 741 - HC - Income TaxExtract: ....... the context of section 22 of the Income Tax Act, having regard to the ground realities and further having regard to the object of the Income Tax Act, namely, to tax the income, we are of the view, owner is a person who is entitled to receive income from the property in his own right. Accordingly, the reference is answered in favor of the assessed.
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