https://www.taxtmi.com/caselaws?id=236107 Receipts from letting commercial premises on leave and licence basis, including separately charged fixed amenities, were held to retain the character of income from house property where the amenities were inseparable from the letting and no independent commercial services such as maintenance, security management, transport, or similar operations were shown. The separate classification of the amenities receipts as business income was found unsustainable because the nature of the operation was only bare letting with incidental facilities. Accordingly, the composite receipts from the premises and fixed amenities are taxable under the head income from house property, not as business income. en-us Wed, 24 Jul 2013 00:00:00 +0530 Wed, 14 Aug 2013 08:18:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236107 Receipts from letting commercial premises on leave and licence basis, including separately charged fixed amenities, were held to retain the character of income from house property where the amenities were inseparable from the letting and no independent commercial services such as maintenance, security management, transport, or similar operations were shown. The separate classification of the amenities receipts as business income was found unsustainable because the nature of the operation was only bare letting with incidental facilities. Accordingly, the composite receipts from the premises and fixed amenities are taxable under the head income from house property, not as business income. Case-Laws Income Tax Wed, 24 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236107