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.
Lease rent - Business income OR income from house property - It is not a case that the assessee had to let out the hotel building for a temporary period due to some adverse business conditions. - lease rent is liable to be assessed under the head "Income from house property" - AT
Note: It is a system-generated summary and is for quick reference only.