Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Income/loss from letting out of multiplex/shopping mall and cinema theatre along with amenities - The very object is the commercially exploitation of the properties. - the income/loss from the multiplex is liable to be assessed as “business income/loss" and not as "income from house property" - AT
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