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1991 (1) TMI 16 - HC - Income TaxExtract: .......s correct and the contention of the learned advocate for the Revenue that the assessee, being a tenant of the premises occupied by him, is under an obligation to pay rent cannot be accepted. Accordingly, both the questions are answered in the affirmative and in favour of the assessee. There will be no order as to costs. AJIT K. SENGUPTA J.-I agree.
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