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    <title>2013 (7) TMI 973 - ITAT PUNE</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the classification of license fee income from &#039;Cyber City&#039; as &#039;business income&#039; rather than &#039;House Property&#039; income. The decision aligned with precedent and emphasized the extensive services provided by the assessee in addition to letting out premises. The appeal outcome favored the assessee, with the Tribunal affirming the CIT(A)&#039;s order.</description>
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      <title>2013 (7) TMI 973 - ITAT PUNE</title>
      <link>https://www.taxtmi.com/caselaws?id=179049</link>
      <description>The Tribunal dismissed the Revenue&#039;s appeal, upholding the classification of license fee income from &#039;Cyber City&#039; as &#039;business income&#039; rather than &#039;House Property&#039; income. The decision aligned with precedent and emphasized the extensive services provided by the assessee in addition to letting out premises. The appeal outcome favored the assessee, with the Tribunal affirming the CIT(A)&#039;s order.</description>
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      <pubDate>Tue, 30 Jul 2013 00:00:00 +0530</pubDate>
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