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1976 (3) TMI 82 - AT - Income TaxExtract: .......ping in the premises makes no difference. His family and residence is in Vijayawada and he remains at Palacol during business seasons. The mere fact that in the night he was sleeping in the business premises does not covert the business premises to his residence. On these facts, we think the loss claimed has to be allowed. 6. The appeal is allowed.
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