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1980 (4) TMI 194 - ITAT MADRAS-BExtract: .......uilding made by the ITO is quite artificial. The guidelines available from the Calcutta decision also confirms that in such a case the entire building along with the land should be treated as part of a dwelling house. Under the circumstances, we find no merit in this appeal and it is accordingly dismissed. 4. In the result, the appeal is dismissed.
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