https://www.taxtmi.com/caselaws?id=62725 The Tribunal partially allowed the appeal, directing the reclassification of rental income under the head 'business' instead of 'property.' The Tribunal emphasized the temporary nature of the business suspension and the commercial exploitation of assets, instructing the Assessing Officer to review the claimed expenses for allowability. en-us Mon, 28 Jun 2004 00:00:00 +0530 Fri, 21 Jan 2011 13:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62725 The Tribunal partially allowed the appeal, directing the reclassification of rental income under the head 'business' instead of 'property.' The Tribunal emphasized the temporary nature of the business suspension and the commercial exploitation of assets, instructing the Assessing Officer to review the claimed expenses for allowability. Case-Laws Income Tax Mon, 28 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62725