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Rental Income from Building with Amenities Classified as "Composite" u/s 56(2)(iii); No Deduction Allowed u/s 24(a).

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....Rent received - the rental income of the assessee from letting out building along with said amenities is a "composite rental income" assessable under the head "income from other sources" u/s 56(2)(iii) - assessee is not entitled for claim of deduction u/s 24(a) - AT....