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    <title>Income from Leasing Shopping Mall and Facilities Classified as Business Income for Tax Purposes.</title>
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      <description>Correct head of income - lease income received by the assessee - the income earned by the assessee by constructing the shopping mall and letting out the same by providing various facilities are amounting to business activity of the assessee and the income earned out of such an activity has to be treated as a business income - AT</description>
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