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    <description>The ITAT dismissed the Revenue&#039;s appeal due to low tax effect and upheld the maintainability of the assessee&#039;s Cross Objection. The ITAT ruled in favor of treating the rental income as &#039;Income from other sources,&#039; in line with statutory provisions, rejecting arguments for consistency in past assessments.</description>
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      <description>The ITAT dismissed the Revenue&#039;s appeal due to low tax effect and upheld the maintainability of the assessee&#039;s Cross Objection. The ITAT ruled in favor of treating the rental income as &#039;Income from other sources,&#039; in line with statutory provisions, rejecting arguments for consistency in past assessments.</description>
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