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 on account of licence fees and amenities provided to tenant - business income OR income from house property income - It is a case of exploiting the asset commercially and not the case of mere letting it out - to be taxed as business income - AT
Note: It is a system-generated summary and is for quick reference only.