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    <description>The Tribunal ruled in favor of the appellant, determining that the income from leasing mall spaces should be classified as profits and gains from business or profession rather than income from house property. As a result, all other issues raised in the case became irrelevant, and the appeals for the assessment years 2010-11 and 2011-12 were allowed in favor of the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, determining that the income from leasing mall spaces should be classified as profits and gains from business or profession rather than income from house property. As a result, all other issues raised in the case became irrelevant, and the appeals for the assessment years 2010-11 and 2011-12 were allowed in favor of the appellant.</description>
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