Income Tax Department's construction for officers not personal use residence complex. Tax Appeal dismissed.

The Gujarat High Court held that the construction of units by the respondent for officers of the Income Tax Department did not constitute a complex directly constructed by the Department for personal use as residence. The Court dismissed the Tax Appeal, ruling in favor of the respondent.

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The Gujarat High Court admitted a Tax Appeal to consider the substantial question of law regarding the construction of units by a respondent for officers of the Income Tax Department. The appeal questions whether the units can be considered a complex constructed by the Department directly engaging the respondent for personal use as residence by such person.

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