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    <title>2017 (12) TMI 669 - CHHATTISGARH HIGH COURT</title>
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    <description>The High Court upheld the Tribunal&#039;s decision, classifying the respondent&#039;s income as business income rather than income from house property. The Court emphasized the nature of the respondent&#039;s transactions and activities, highlighting the distinction between leasing property and conducting business operations like warehousing. Relying on the Tribunal&#039;s thorough examination of the facts, the Court found no substantial question of law for the Revenue to challenge and dismissed the appeals filed by the Revenue.</description>
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      <description>The High Court upheld the Tribunal&#039;s decision, classifying the respondent&#039;s income as business income rather than income from house property. The Court emphasized the nature of the respondent&#039;s transactions and activities, highlighting the distinction between leasing property and conducting business operations like warehousing. Relying on the Tribunal&#039;s thorough examination of the facts, the Court found no substantial question of law for the Revenue to challenge and dismissed the appeals filed by the Revenue.</description>
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      <pubDate>Tue, 04 Apr 2017 00:00:00 +0530</pubDate>
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