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    <title>2021 (7) TMI 1069 - ITAT MUMBAI</title>
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    <description>The Tribunal affirmed the classification of leased rental income as &#039;Business Income&#039; instead of &#039;Income from House Property&#039; for Assessment Years 2009-10 and 2011-12. The revenue&#039;s appeal was dismissed based on previous orders and the principle of consistency, with no fault found in the categorization. The decision for the assessment year 2011-12 mirrored that of 2009-10, leading to the dismissal of the appeal for both years. The judgment was issued on 6th May 2021.</description>
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      <description>The Tribunal affirmed the classification of leased rental income as &#039;Business Income&#039; instead of &#039;Income from House Property&#039; for Assessment Years 2009-10 and 2011-12. The revenue&#039;s appeal was dismissed based on previous orders and the principle of consistency, with no fault found in the categorization. The decision for the assessment year 2011-12 mirrored that of 2009-10, leading to the dismissal of the appeal for both years. The judgment was issued on 6th May 2021.</description>
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