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Rental Income Classification: House Property vs. Business Income; AO's Decision Upheld, No Revision Needed u/s 263.

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....Revision u/s 263 - whether rental income of House property is assessable under the head “Income from House Property” or under the head “Income from business or profession”? - AO has taken one possible view - hence the order is neither erroneous nor prejudicial to the interest of revenue.....