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    <title>2015 (7) TMI 1020 - ITAT DELHI</title>
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    <description>The Tribunal upheld the classification of rental income as &#039;Income from House Property&#039; and directed the AO to re-examine the disallowed expenses. The set-off of brought forward losses was addressed, and the reassessment proceedings were held to be valid. The issues of interest and penalty proceedings were remanded back to the AO for fresh adjudication.</description>
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      <description>The Tribunal upheld the classification of rental income as &#039;Income from House Property&#039; and directed the AO to re-examine the disallowed expenses. The set-off of brought forward losses was addressed, and the reassessment proceedings were held to be valid. The issues of interest and penalty proceedings were remanded back to the AO for fresh adjudication.</description>
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