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2021 (7) TMI 302 - HC - Income TaxCorrect head of income - Income derived from letting out of property to the tenants for the purpose of running a software technology park - business income or house property - HELD THAT:- M/S. TIDEL PARK LIMITED [2020 (7) TMI 339 - MADRAS HIGH COURT ]income derived from letting out of the property with all amenities and facilities would be income from business and cannot be assessed either as income from house property or as income from other sources.
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