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    <title>2015 (7) TMI 912 - ITAT DELHI</title>
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    <description>The Tribunal upheld the Assessing Officer&#039;s classification of Rs. 11,50,000 as income from other sources rather than income from house property. The Tribunal found that the receipts were maintenance and service charges based on the amended lease agreement terms, distinguishing the case from precedent. The CIT(A)&#039;s ex-parte order was upheld, dismissing the appeals filed by the assessees.</description>
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      <link>https://www.taxtmi.com/caselaws?id=261951</link>
      <description>The Tribunal upheld the Assessing Officer&#039;s classification of Rs. 11,50,000 as income from other sources rather than income from house property. The Tribunal found that the receipts were maintenance and service charges based on the amended lease agreement terms, distinguishing the case from precedent. The CIT(A)&#039;s ex-parte order was upheld, dismissing the appeals filed by the assessees.</description>
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