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1985 (4) TMI 113 - ITAT COCHINExtract: ....... case, we hold, by applying the decision of the Kerala High Court, that the ground floor and the first floor have to be treated as separate house properties. If so, the assessee s claim for exemption is not sustainable in the light of the decision of the Supreme Court in the case of Mahamudabad Properties. 9. In the result, the appeal is dismissed.
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