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Sum received on renting of terrace for installation of mobile tower taxable as house property income: ITAT

November 2, 2018[2018] 98 365 (Mumbai - Trib.)/[2018] 173 ITD 263 (Mumbai - Trib.)

IT: Income earned by assessee from letting out space on terrace for installation of mobile tower/antenna was taxable as 'income from house property' and, therefore, deduction under section 24(a) was available in respect of it

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