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    <title>2011 (7) TMI 1162 - ITAT MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to classify rental income from a factory building under &quot;Income From House Property,&quot; delete an addition made under section 50, and adopt the value for the factory building against stamp valuation under section 50C. The Revenue&#039;s appeal was dismissed, affirming the lower authorities&#039; findings on all issues.</description>
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      <link>https://www.taxtmi.com/caselaws?id=177997</link>
      <description>The Tribunal upheld the Commissioner (Appeals)&#039;s decision to classify rental income from a factory building under &quot;Income From House Property,&quot; delete an addition made under section 50, and adopt the value for the factory building against stamp valuation under section 50C. The Revenue&#039;s appeal was dismissed, affirming the lower authorities&#039; findings on all issues.</description>
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