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2005 (7) TMI 585 - AT - Income TaxExtract: .......refore, rental income is rightly assessed by the Assessing Officer under the head Income from house property . For this reliance can be placed on the decision of the Hon rsquo ble Supreme Court in the case of Sambhu Investments (P.) Ltd. v. CIT 2003 263 ITR 143. We, therefore, decline to interfere. 12. In the result, both the appeals are dismissed.
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