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    <description>The Tribunal dismissed the miscellaneous application, affirming no apparent error in its order under section 254(2). The income from letting out premises was classified as income from house property. The Tribunal&#039;s analysis of documentary evidence and judicial pronouncements was deemed thorough and justified, emphasizing the nature of the landlord-tenant relationship and the primary objective of letting out the property.</description>
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      <description>The Tribunal dismissed the miscellaneous application, affirming no apparent error in its order under section 254(2). The income from letting out premises was classified as income from house property. The Tribunal&#039;s analysis of documentary evidence and judicial pronouncements was deemed thorough and justified, emphasizing the nature of the landlord-tenant relationship and the primary objective of letting out the property.</description>
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