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    <title>2015 (2) TMI 159 - ITAT DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling that the rent received for providing space for antenna installation constitutes income from house property. Consequently, the appellant was entitled to the deduction under section 24(a) of the Income Tax Act, 1961 for the assessment year 2009-10. The Tribunal disagreed with the Commissioner (Appeals) and directed the Assessing Officer to delete the disallowance, thereby favoring the appellant&#039;s position.</description>
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      <description>The Tribunal allowed the appeal, ruling that the rent received for providing space for antenna installation constitutes income from house property. Consequently, the appellant was entitled to the deduction under section 24(a) of the Income Tax Act, 1961 for the assessment year 2009-10. The Tribunal disagreed with the Commissioner (Appeals) and directed the Assessing Officer to delete the disallowance, thereby favoring the appellant&#039;s position.</description>
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