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    <title>Rental Income from Unsold Flats to Be Assessed Under &quot;Income From House Property&quot; Instead of Business Profits.</title>
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    <description>Rental income derived from unsold flats which are shown as stock-in-trade in the books of the assessee would be assessed under the head “Income From House Property” and not under the head of “Profits and Gains from Business and Profession”.</description>
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      <description>Rental income derived from unsold flats which are shown as stock-in-trade in the books of the assessee would be assessed under the head “Income From House Property” and not under the head of “Profits and Gains from Business and Profession”.</description>
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