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    <description>The appeal was allowed in favor of the assessee, directing the Assessing Officer to assess the income or loss from the Australian property in the hands of the assessee in India. The Tribunal held that the overseas rental income was not taxable in India, emphasizing the right of the appellant to declare global income in India and the applicability of Double Tax Avoidance Agreement provisions.</description>
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      <description>The appeal was allowed in favor of the assessee, directing the Assessing Officer to assess the income or loss from the Australian property in the hands of the assessee in India. The Tribunal held that the overseas rental income was not taxable in India, emphasizing the right of the appellant to declare global income in India and the applicability of Double Tax Avoidance Agreement provisions.</description>
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