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1997 (11) TMI 144 - AT - Income TaxExtract: .......e purposes of the business. We, therefore, direct the revenue to assess the rental income as income from other sources and allow depreciation restricting the same under section 38 of the Income-tax Act to the extent of actual user. This ground of the assessee, therefore, is partly allowed. 25. In the result, the assessee s appeal is partly allowed.
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