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    <title>Rental Income Classified as Business Income with Depreciation Allowed; Section 24(a) Deduction Denied.</title>
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    <description>Taxability of Rental income earned from lease of building - AO and CIT(A) treated the rental receipts as income from business or profession and also directed to grant deprecation on the building - claim of deduction u/s 24(a) not allowed - AT</description>
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