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    <title>Income from Leasing a Closed Business Unit Treated as House Property; No Business Expense Claims Allowed.</title>
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    <description>When there is a complete stoppage of the business and the assessee is offering income from leasing from the unit as income from house property, there is no question of allowance of expenses or depreciation in this regard.</description>
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      <description>When there is a complete stoppage of the business and the assessee is offering income from leasing from the unit as income from house property, there is no question of allowance of expenses or depreciation in this regard.</description>
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