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    <description>The Tribunal partly allowed the Revenue&#039;s appeal, directing computation of gross rental income without standard deduction under section 24(a) of the Act. The judgment clarified that income utilized for treatment purposes, even from sources other than the hospital, could be eligible for exemption under section 10(23C)(iiiae) of the Income Tax Act.</description>
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      <description>The Tribunal partly allowed the Revenue&#039;s appeal, directing computation of gross rental income without standard deduction under section 24(a) of the Act. The judgment clarified that income utilized for treatment purposes, even from sources other than the hospital, could be eligible for exemption under section 10(23C)(iiiae) of the Income Tax Act.</description>
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