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    <title>2015 (8) TMI 1466 - ITAT MUMBAI</title>
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    <description>The Appellate Tribunal upheld the classification of income from the commercial complex as business income for the assessment year 2010-11. The Tribunal considered the primary intention of the assessee to exploit the property through complex commercial activities, leading to the rental income being categorized as business income. Legal precedents and previous orders in the assessee&#039;s case supported this classification, dismissing the department&#039;s appeal. The decision was pronounced on 7th August 2015.</description>
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      <description>The Appellate Tribunal upheld the classification of income from the commercial complex as business income for the assessment year 2010-11. The Tribunal considered the primary intention of the assessee to exploit the property through complex commercial activities, leading to the rental income being categorized as business income. Legal precedents and previous orders in the assessee&#039;s case supported this classification, dismissing the department&#039;s appeal. The decision was pronounced on 7th August 2015.</description>
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