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1985 (8) TMI 376 - AT - Income TaxExtract: ....... the view that the letting of the building in question and hiring of the air-conditioning plant were in separable and it was intended by the parties that their enhancement shall be all together. So income therefrom had to be assessed as income from other sources falling under section 56(2)(iii). 23. In the result, all the three appeals are allowed.
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