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    <title>2000 (4) TMI 26 - DELHI High Court</title>
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    <description>HC dismissed the petition, upholding the Tribunal and CIT(A)&#039;s conclusion that rental income from the factory building is income from business rather than income from house property. The court noted Assessing Officers had consistently classified the income as business income since AY 1984-85 and no distinguishing feature for the year in question was shown to justify a different treatment. Petition dismissed with no order as to costs.</description>
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    <pubDate>Wed, 19 Apr 2000 00:00:00 +0530</pubDate>
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      <title>2000 (4) TMI 26 - DELHI High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=14959</link>
      <description>HC dismissed the petition, upholding the Tribunal and CIT(A)&#039;s conclusion that rental income from the factory building is income from business rather than income from house property. The court noted Assessing Officers had consistently classified the income as business income since AY 1984-85 and no distinguishing feature for the year in question was shown to justify a different treatment. Petition dismissed with no order as to costs.</description>
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      <pubDate>Wed, 19 Apr 2000 00:00:00 +0530</pubDate>
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