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1979 (7) TMI 38 - HC - Income TaxExtract: .......ons of ss. 22 and 23 and there is no legal flaw or error therein. For all these reasons, stated above, our answer to the question must be and is in the negative and against the assessee holding that the assessee is not entitled to claim the statutory allowance for self-occupation provided in s. 23(2) of the Act. There shall be no order as to costs.
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