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2008 (6) TMI 241 - ITAT HYDERABAD-A
Extract:
....... sister concerns only with an intention to earn rental income. Therefore, the income has to be assessed as income from house property under s. 22 of the IT Act. 11. In view of the above, we do not find any infirmity in the order of the lower authority. Accordingly, we confirm the same. 12. In the result, the appeal of the assessee stands dismissed.