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    <title>2018 (9) TMI 780 - ITAT DELHI</title>
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    <description>The Tribunal partly allowed the appeal, ruling in favor of the assessee regarding the treatment of rental income as business income. Proper verification was directed for job work receipts and business expenditure. The disallowance of interest on loans was upheld, and the ground related to disallowance under Section 14A was dismissed as not pressed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=367044</link>
      <description>The Tribunal partly allowed the appeal, ruling in favor of the assessee regarding the treatment of rental income as business income. Proper verification was directed for job work receipts and business expenditure. The disallowance of interest on loans was upheld, and the ground related to disallowance under Section 14A was dismissed as not pressed.</description>
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