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1979 (8) TMI 124 - AT - Income TaxExtract: .......) of 1975-76. We are, therefore, unable to follow the view taken by the Tribunal in that case. 17. In view of the above discussion, we reject the plea of the assessee for exemption of the value of the residential house of joint family to the extent of Rs.1 lakh under s. 33 (1)(n) of the ED Act, 1953. 18. In the result, the appeal is partly allowed.
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