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    <title>2001 (2) TMI 96 - DELHI High Court</title>
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    <description>A DDA flat acquired under a hire purchase arrangement was treated by the Tribunal as a tenancy-based arrangement, with no assessable income from house property on the facts found. The High Court held that the Tribunal&#039;s conclusion turned on the factual terms of the agreement and did not disclose any referable question of law within reference jurisdiction. The proposed question was therefore not answered, and the references were disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=14274</link>
      <description>A DDA flat acquired under a hire purchase arrangement was treated by the Tribunal as a tenancy-based arrangement, with no assessable income from house property on the facts found. The High Court held that the Tribunal&#039;s conclusion turned on the factual terms of the agreement and did not disclose any referable question of law within reference jurisdiction. The proposed question was therefore not answered, and the references were disposed of accordingly.</description>
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