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1987 (11) TMI 120 - AT - Income TaxExtract: .......refore, any portion of the premises of the assessee having been used by Ms. Pearl Drego would not tantamount to use of the premises in a manner that would entitle the CIT to invoke the provisions u/s 263 particularly when he had himself recognized the institution after considering everything u/s 12A of the Act. 13. We, therefore, allow the Appeals.
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