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    <title>Rental Income by Non-Owner Assessee Classified as Business Income Based on Company&#039;s Objectives and Activity Interpretation.</title>
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    <description>Treatment given to the rental income - assessee was not the owner of the premises - The objects of the company must also be kept in view to interpret the activities - Thus no hesitation to treat the rental income received by the assessee in the instant case as business income. - AT</description>
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      <description>Treatment given to the rental income - assessee was not the owner of the premises - The objects of the company must also be kept in view to interpret the activities - Thus no hesitation to treat the rental income received by the assessee in the instant case as business income. - AT</description>
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