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    <title>1979 (4) TMI 50 - ITAT CALCUTTA-B</title>
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    <description>The Tribunal upheld the treatment of rental income from Mazdoor Line as business income, distinguishing income from employees and outsiders. It directed a detailed examination of repairing expenses on Mazdoor Line to ensure proper allowance based on their connection to the business activities, remanding the case for assessment. The Revenue&#039;s challenge regarding the rental income categorization and repairing expenses was dismissed, affirming the AAC&#039;s decision.</description>
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      <description>The Tribunal upheld the treatment of rental income from Mazdoor Line as business income, distinguishing income from employees and outsiders. It directed a detailed examination of repairing expenses on Mazdoor Line to ensure proper allowance based on their connection to the business activities, remanding the case for assessment. The Revenue&#039;s challenge regarding the rental income categorization and repairing expenses was dismissed, affirming the AAC&#039;s decision.</description>
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      <pubDate>Mon, 30 Apr 1979 00:00:00 +0530</pubDate>
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