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    <title>2017 (5) TMI 1479 - DELHI HIGH COURT</title>
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    <description>The court ruled in favor of the Assessee on all issues, including the correctness of the accounting method, sale price accounting, land cost reworking, and treatment of rent receipts from DLF Centre. The court affirmed that depreciation on the partly self-occupied DLF Centre was allowable and that rent receipts, including air conditioning charges, should be categorized as &#039;Income from House Property.&#039; The judgment highlighted the court&#039;s thorough analysis of each issue and directed further consideration on pending matters.</description>
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    <pubDate>Thu, 18 May 2017 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=194479</link>
      <description>The court ruled in favor of the Assessee on all issues, including the correctness of the accounting method, sale price accounting, land cost reworking, and treatment of rent receipts from DLF Centre. The court affirmed that depreciation on the partly self-occupied DLF Centre was allowable and that rent receipts, including air conditioning charges, should be categorized as &#039;Income from House Property.&#039; The judgment highlighted the court&#039;s thorough analysis of each issue and directed further consideration on pending matters.</description>
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      <pubDate>Thu, 18 May 2017 00:00:00 +0530</pubDate>
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