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    <title>2022 (11) TMI 1240 - ITAT LUCKNOW</title>
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    <description>The Tribunal allowed the appeal, emphasizing that the rental income belonged to co-owners, not solely to the assessee. The decision was based on evidence of property ownership, distribution of income, and avoidance of double taxation. The Tribunal directed the Assessing Officer to allow the deduction u/s 57, ensuring fair treatment of rental income.</description>
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      <description>The Tribunal allowed the appeal, emphasizing that the rental income belonged to co-owners, not solely to the assessee. The decision was based on evidence of property ownership, distribution of income, and avoidance of double taxation. The Tribunal directed the Assessing Officer to allow the deduction u/s 57, ensuring fair treatment of rental income.</description>
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