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    <title>1999 (4) TMI 116 - ITAT DELHI-A</title>
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    <description>The Tribunal determined that the income from letting out the property to the Bank of India should be classified as &quot;Income from House Property&quot; rather than &quot;Income from Business.&quot; The assessee was deemed the owner of the property for tax assessment purposes. The Revenue&#039;s appeal was partially granted, upholding the Assessing Officer&#039;s classification of income and rejecting the assessee&#039;s requests for deductions on ground rent and interest.</description>
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    <pubDate>Thu, 29 Apr 1999 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=62936</link>
      <description>The Tribunal determined that the income from letting out the property to the Bank of India should be classified as &quot;Income from House Property&quot; rather than &quot;Income from Business.&quot; The assessee was deemed the owner of the property for tax assessment purposes. The Revenue&#039;s appeal was partially granted, upholding the Assessing Officer&#039;s classification of income and rejecting the assessee&#039;s requests for deductions on ground rent and interest.</description>
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      <pubDate>Thu, 29 Apr 1999 00:00:00 +0530</pubDate>
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