https://www.taxtmi.com/forum/issue?id=3149 Receipts from a commercial complex let to and used by a departmental store, with TDS deducted under the relevant provision, are to be treated as rental income and characterised as income from property rather than income from business, because they arise from the grant of a right to occupy or use immovable property. en-us Wed, 06 Jul 2011 17:28:52 +0530 Thu, 23 Jan 2025 15:58:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3149 Receipts from a commercial complex let to and used by a departmental store, with TDS deducted under the relevant provision, are to be treated as rental income and characterised as income from property rather than income from business, because they arise from the grant of a right to occupy or use immovable property. Discussion-Forum Income Tax Wed, 06 Jul 2011 17:28:52 +0530 https://www.taxtmi.com/forum/issue?id=3149