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1985 (11) TMI 90 - AT - Income TaxExtract: .......he Hon ble Orissa High Court relied upon by the revenue is of no avail to it because in the said judgment, the Hon ble High Court was considering the term house for the purpose of wealth-tax. The facts of the case before us are entirely different and, therefore, the ratio of the said judgment is not applicable to the case before us. Appeal allowed.
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