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    <title>2018 (8) TMI 1622 - ITAT CHENNAI</title>
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    <description>The Tribunal allowed the assessee&#039;s appeals and dismissed the Revenue&#039;s appeals, ruling that income from leasing an IT park should be classified as &#039;income from business&#039; rather than &#039;income from house property.&#039; The decision was based on the business objectives, agreements, and services provided by the assessee, aligning with the company&#039;s primary business of leasing property for rent.</description>
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      <description>The Tribunal allowed the assessee&#039;s appeals and dismissed the Revenue&#039;s appeals, ruling that income from leasing an IT park should be classified as &#039;income from business&#039; rather than &#039;income from house property.&#039; The decision was based on the business objectives, agreements, and services provided by the assessee, aligning with the company&#039;s primary business of leasing property for rent.</description>
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