2013 (2) TMI 133

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.... Shri Parmod Kumar, SDR Per: Mathew John: In this case the appellants had constructed certain houses for Tsunami victims at Nagercoil, The case made out by the Revenue is that the houses constructed would form residential complex because it is one common colony and there are certain facilities in common like water supply, sewage system, community hall, electricity etc. 2. The counsel for ....