<h1>Delhi High Court Confirms ITAT Ruling: Rent Adjustments Integral to Cargo Business, No Separate Rental Income Taxation.</h1> The case involved a company taxable in the Netherlands that did not file returns in India. During assessment, it was found that the company received amounts from another entity under 'expenses payable being warehouse rent adjusted against revenue received.' The payments involved adjustments for rent paid to the Airport Authority of India. The Income Tax Appellate Tribunal (ITAT) ruled that these adjustments were integral to the cargo handling business and not a separate rental business. The Delhi High Court upheld ITAT's decision, confirming the deletion of tax additions made by the Assessing Officer and Commissioner of Income Tax (Appeals).