TMI Blog2007 (1) TMI 120X X X X Extracts X X X X X X X X Extracts X X X X ..... elhi of 2004 relevant for the assessment years 1996-97 to 1998-99. In fact, the Revenue has filed three appeals. All of them are listed today and are numbered as W. T. A. No. 31 of 2005, W. T. A. No. 32 of 2005 and W. T. A. No. 33 of 2005. Today we are only considering W. T. A. No. 31 of 2005 because it has been shown by learned counsel for the assessee that the facts of this appeal are differen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocal limits of any municipality (whether known as a municipality, municipal corporation, notified area committee, town area committee, town committee or by any other name) or a cantonment board], but does not include (1) a house meant exclusively for residential purposes and which is allotted by a company to an employee or an officer or a director who is in whole time employment, having a gross ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been arrived at by the Assessing Officer. The learned Tribunal has noted in the impugned order that on a reading of the relevant section of the Act, the claim of the assessee ought to have been allowed outright. Considering the view taken by the learned Tribunal, and the language of the section (which is quite clear), no substantial question of law arises. Accordingly, the appeal is dismis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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