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1981 (5) TMI 22 - HC - Income TaxExtract: .......ty and not its components. As the firm is not using the property for its own residence, as indeed it cannot in the ordinary sense, it is not entitled to, the benefit of the provision. For the reasons outlined above, we answer the question in the negative and in favour of the revenue. The revenue will be entitled to its costs. Counsel s fee Rs. 350.
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