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2000 (3) TMI 35 - HC - Income TaxIncome From Other Sources - Hoardings which are placed on the roofs of the building let out by the assessee to various companies for display of their respective advertisements - finding of the Tribunal that the assessee has let out the hoardings, these are neither part of the building nor the land appurtenant thereto - permitting some companies to display their boards on hoardings cannot be taken as income from house property as hoardings cannot be treated as part of the building - income in question was assessable as income from other sources
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