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    <title>2016 (8) TMI 1452 - ITAT CHENNAI</title>
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    <description>The Tribunal upheld the lower authority&#039;s order, dismissing all three appeals filed by the Revenue. It concluded that the income from letting out the property, Olympia Tech Park, should be classified as &quot;income from business,&quot; allowing the assessee to claim the deduction under Section 80-IA of the Income-tax Act, 1961.</description>
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      <description>The Tribunal upheld the lower authority&#039;s order, dismissing all three appeals filed by the Revenue. It concluded that the income from letting out the property, Olympia Tech Park, should be classified as &quot;income from business,&quot; allowing the assessee to claim the deduction under Section 80-IA of the Income-tax Act, 1961.</description>
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