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    <title>1988 (3) TMI 136 - ITAT HYDERABAD-B</title>
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    <description>The Tribunal set aside the Commissioner(A)&#039;s decision to assess rental income as &quot;income from property&quot; instead of &quot;income from business.&quot; The Tribunal found that the Commissioner(A) exceeded jurisdiction by questioning the validity of the partnership firm&#039;s registration and directed the case to be re-assessed by the ITO in accordance with the law, disregarding the previous assessment. The Tribunal allowed the appeals for statistical purposes, rendering any consequential orders inconsequential.</description>
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    <pubDate>Mon, 21 Mar 1988 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=66775</link>
      <description>The Tribunal set aside the Commissioner(A)&#039;s decision to assess rental income as &quot;income from property&quot; instead of &quot;income from business.&quot; The Tribunal found that the Commissioner(A) exceeded jurisdiction by questioning the validity of the partnership firm&#039;s registration and directed the case to be re-assessed by the ITO in accordance with the law, disregarding the previous assessment. The Tribunal allowed the appeals for statistical purposes, rendering any consequential orders inconsequential.</description>
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      <pubDate>Mon, 21 Mar 1988 00:00:00 +0530</pubDate>
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