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2000 (6) TMI 116 - AT - Income TaxExtract: .......though given in the WT Act. We, therefore, hold that the CIT(A) (sic-ACED) was not justified in confirming the order of Asstt. CED. We direct the Asstt. CED to allow exemption under s. 33(1)(n) in respect of both the units owned by assessee, which constituted one house. 9. In the result, the appeal filed by the accountable person is partly allowed.
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