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    <title>2003 (2) TMI 415 - GUJARAT High Court</title>
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    <description>The High Court upheld the Commissioner of Income-tax (Appeals) decision, determining that the income derived by the assessee from a building should be classified as &#039;income from business&#039; rather than &#039;income from house property&#039;. The Court emphasized the nature of activities conducted by the assessee, including providing services to tenants, and concluded that the assessee was engaged in a business activity. The Revenue&#039;s appeal was dismissed as the Court found no legal question arising from the Tribunal&#039;s order.</description>
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    <pubDate>Mon, 10 Feb 2003 00:00:00 +0530</pubDate>
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      <title>2003 (2) TMI 415 - GUJARAT High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=11447</link>
      <description>The High Court upheld the Commissioner of Income-tax (Appeals) decision, determining that the income derived by the assessee from a building should be classified as &#039;income from business&#039; rather than &#039;income from house property&#039;. The Court emphasized the nature of activities conducted by the assessee, including providing services to tenants, and concluded that the assessee was engaged in a business activity. The Revenue&#039;s appeal was dismissed as the Court found no legal question arising from the Tribunal&#039;s order.</description>
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      <pubDate>Mon, 10 Feb 2003 00:00:00 +0530</pubDate>
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