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    <title>2018 (4) TMI 1055 - ITAT KOLKATA</title>
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    <description>The Tribunal upheld the decision to treat rental income as business income, emphasizing consistency and the nature of services provided. However, the issue of estimating business profits was remanded back for re-examination due to contradictory findings. The general grounds raised by the Revenue were not separately adjudicated. The appeal was partly allowed for statistical purposes.</description>
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