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    <title>2003 (3) TMI 42 - GUJARAT High Court</title>
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    <description>The court held that the activities of the cooperative society constituted business activities. Income from various sources such as charges for services rendered to members, rent from shops and godowns, and income from providing amenities like banking services and canteens was categorized as business income. However, income from the revolving restaurant and residential hotel was classified as income from house property. The court ruled in favor of the assessee, disposing of all income-tax references and the appeal with no order as to costs.</description>
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    <pubDate>Thu, 27 Mar 2003 00:00:00 +0530</pubDate>
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      <description>The court held that the activities of the cooperative society constituted business activities. Income from various sources such as charges for services rendered to members, rent from shops and godowns, and income from providing amenities like banking services and canteens was categorized as business income. However, income from the revolving restaurant and residential hotel was classified as income from house property. The court ruled in favor of the assessee, disposing of all income-tax references and the appeal with no order as to costs.</description>
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      <pubDate>Thu, 27 Mar 2003 00:00:00 +0530</pubDate>
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