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1976 (5) TMI 2 - HC - Income TaxExtract: .......the Act. Question No. 3 we answer by stating that the structures put up by the assessee are buildings within the meaning of s. 9 of the Indian I.T. Act, 1922, and the incomes arising therefrom are liable to be assessed in the hands of the assessee under the said section. In the facts and circumstances, we make no order as to costs. DEB J.--I agree.
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