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1981 (8) TMI 64 - HC - Income TaxExtract: .......rson that the entire value of the residential house is exempt for all purposes under s. 33(1)(n). In our opinion, the view taken by the Tribunal is correct and unexceptionable. We, therefore, answer the first question as reframed by us in the affirmative and against the accountable person. Reference answered, accordingly, with no order as to costs.
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