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In the result, the appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri Manomohan Das & Shri Rakesh Mishra
property situated at C-97, South Extension Part-Il, New Delhi jointly with her husband Sri. S.K. Datta for a consideration of ₹13,00,00,000/- (assessee’s investment share being 50% of the consideration). The assessee had submitted that the sources for the investment was out of housing loan availed from SBI jointly with her husband for an amount