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    <title>1999 (7) TMI 98 - ITAT AMRITSAR</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the CIT(A)&#039;s orders. It determined that the co-owners did not establish a legal partnership and that the income from the property should be classified as income from house property rather than business income. The Tribunal found the CIT(A)&#039;s decision well-founded, with no legal flaws, and rejected the Revenue&#039;s arguments.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the CIT(A)&#039;s orders. It determined that the co-owners did not establish a legal partnership and that the income from the property should be classified as income from house property rather than business income. The Tribunal found the CIT(A)&#039;s decision well-founded, with no legal flaws, and rejected the Revenue&#039;s arguments.</description>
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