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1983 (7) TMI 99 - ITAT DELHI-BExtract: .......ther. Obviously the building constructed by the assessee with her own moneys belongs to her and she is the owner for all intents and purposes. Thus, even taking a view canvassed on behalf of the revenue, we find that section 54(1) has been complied with. 7. In the above view of the matter, the order of the AAC is upheld and the appeal is dismissed.
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