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1986 (6) TMI 51 - ITAT AHMEDABAD-CExtract: .......sed otherwise than as residence. In the instant case the assessee did not let out the house in question and it was being kept ready for use by him as residence. In such circumstances we are, in agreement with the findings of the AAC that conditions of s. 7(4) of the WT Act are satisfied. 5. The appeals therefore fails and are accordingly dismissed.
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