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    <title>1996 (12) TMI 106 - ITAT DELHI-D</title>
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    <description>The Tribunal allowed the assessee&#039;s appeal, directing the deletion of additions on account of ground rent and property tax collections. It confirmed that the rental income from flat No. 1309 should be assessed under the head &#039;House property&#039;, not as business income.</description>
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      <title>1996 (12) TMI 106 - ITAT DELHI-D</title>
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      <description>The Tribunal allowed the assessee&#039;s appeal, directing the deletion of additions on account of ground rent and property tax collections. It confirmed that the rental income from flat No. 1309 should be assessed under the head &#039;House property&#039;, not as business income.</description>
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