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    <title>2017 (11) TMI 563 - ITAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the assessee, classifying income from contributions received from shops as &quot;Income from Business&quot; instead of &quot;Income from House Property.&quot; The Tribunal considered the nature of the assessee&#039;s business activities and the legal agreements involved, setting aside the CIT(A)&#039;s decision. The grounds related to disallowance under section 14A on dividend income were not pressed by the assessee and were consequently dismissed. The order was pronounced on 04/10/2017.</description>
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      <title>2017 (11) TMI 563 - ITAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=350684</link>
      <description>The Tribunal ruled in favor of the assessee, classifying income from contributions received from shops as &quot;Income from Business&quot; instead of &quot;Income from House Property.&quot; The Tribunal considered the nature of the assessee&#039;s business activities and the legal agreements involved, setting aside the CIT(A)&#039;s decision. The grounds related to disallowance under section 14A on dividend income were not pressed by the assessee and were consequently dismissed. The order was pronounced on 04/10/2017.</description>
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