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    <title>1985 (8) TMI 376 - ITAT DELHI</title>
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    <description>The Tribunal concluded that the income from the building and the air-conditioning plant was inseparable and should be assessed under Section 56(2)(iii) as income from other sources. The appeals were allowed, and the earlier Tribunal decisions for the assessment years 1973-74 and 1974-75 were not followed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=188580</link>
      <description>The Tribunal concluded that the income from the building and the air-conditioning plant was inseparable and should be assessed under Section 56(2)(iii) as income from other sources. The appeals were allowed, and the earlier Tribunal decisions for the assessment years 1973-74 and 1974-75 were not followed.</description>
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