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    <title>2022 (8) TMI 525 - ITAT CHENNAI</title>
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    <description>The tribunal dismissed both appeals challenging the assessment of rental income, affirming the income as Income from Other Sources due to the inseparability of the leasing agreements for the factory building and machinery. The tribunal also upheld the allowance of certain expenses as directed by the Commissioner of Income Tax (Appeals).</description>
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      <description>The tribunal dismissed both appeals challenging the assessment of rental income, affirming the income as Income from Other Sources due to the inseparability of the leasing agreements for the factory building and machinery. The tribunal also upheld the allowance of certain expenses as directed by the Commissioner of Income Tax (Appeals).</description>
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