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    <title>2019 (2) TMI 283 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee, allowing the appeals and directing the assessment of rental income from letting out the terrace and permitting cell phone towers under &#039;income from house property&#039; while permitting deductions under section 24 of the Income Tax Act, 1961. The judgment emphasized the significance of property nature and established precedents in determining the appropriate tax treatment for such income.</description>
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      <description>The Tribunal ruled in favor of the assessee, allowing the appeals and directing the assessment of rental income from letting out the terrace and permitting cell phone towers under &#039;income from house property&#039; while permitting deductions under section 24 of the Income Tax Act, 1961. The judgment emphasized the significance of property nature and established precedents in determining the appropriate tax treatment for such income.</description>
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