https://www.taxtmi.com/caselaws?id=66833 Constructing godowns to a tenant's specifications and then leasing them, with only incidental amenities such as electricity, water supply, approach roads and fencing, was treated as ordinary property letting rather than a separate business activity. The fact that the buildings were tailored for the tenant did not alter their character, and the absence of substantive business operations after construction was decisive. On that basis, the activity was held not to constitute business, and the group was not entitled to registration as a firm. en-us Sat, 30 Aug 1986 00:00:00 +0530 Mon, 07 Mar 2011 16:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66833 Constructing godowns to a tenant's specifications and then leasing them, with only incidental amenities such as electricity, water supply, approach roads and fencing, was treated as ordinary property letting rather than a separate business activity. The fact that the buildings were tailored for the tenant did not alter their character, and the absence of substantive business operations after construction was decisive. On that basis, the activity was held not to constitute business, and the group was not entitled to registration as a firm. Case-Laws Income Tax Sat, 30 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66833