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1978 (6) TMI 97 - ITAT MADRAS-DExtract: .......s occupation is concerned, it is as much equivalent to the assessee s own occupation as he is not residing because of any special accommodation or as a tenant. In the view of the matter, s. 23 (3) (a) has no application. However, I am of the view that s. 23(2) (i) would be applicable to the assessee. 6. In the result the appeal s is partly allowed.
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