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1994 (12) TMI 337 - HC - Income TaxExtract: .......he owner was in the occupation, this provision will not be attracted. To the same effect is the reasoning of the Supreme Court in the aforesaid decision in Liquidator of Mahamudabad Properties (P.) Ltd.'s case (supra). Consequently, the second question is also answered in the affirmative and against the assessee. Reference answered accordingly.
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