2001 (2) TMI 15

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....he Revenue of the following question: "Whether, on the facts and in the circumstances of the case, including, in particular, the fact that part of the official residence of the ex-Ruler of Ratlam, who is the assessee respondent, stood let out, the Tribunal is justified in law in holding that the assessee is entitled to exemption of the value of the said property in its entirety under section 5(....