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<h1>Income from Machinery Hire Not Business Income; High Court Decision</h1> The High Court of Delhi held that income from letting out machinery on hire is categorized as 'income from other sources' and not 'business income'. The ... Business, Other Sources, Business Income The High Court of Delhi ruled that income from letting out machinery on hire should be treated as 'income from other sources' and not 'business income'. The court based its decision on the fact that the assessee was not carrying on any business during the year. The judgment favored the Revenue over the assessee.
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