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1983 (8) TMI 157 - ITAT MADRAS-DExtract: .......pect of property other than the property meant for the owner s use and which cannot for reasons contemplated under section 23(3) be occupied by him. We, therefore, uphold the assessee s contention and direct the departmental authorities to modify the assessment accordingly. 4 and 5. These paras are not reproduced here as they involve minor issues .
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