https://www.taxtmi.com/caselaws?id=241117 The Tribunal allowed the assessee's appeal regarding the treatment of lease rentals, setting aside the disallowance under section 40(a)(ia) for non-deduction of TDS. Additionally, the Tribunal dismissed the Revenue's appeal challenging the classification of rental income from property as business income and the treatment of income from letting out furniture and fixtures as business income. The decisions were based on precedents and the specific circumstances of each issue. en-us Fri, 13 Dec 2013 00:00:00 +0530 Tue, 17 Dec 2013 11:11:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241117 The Tribunal allowed the assessee's appeal regarding the treatment of lease rentals, setting aside the disallowance under section 40(a)(ia) for non-deduction of TDS. Additionally, the Tribunal dismissed the Revenue's appeal challenging the classification of rental income from property as business income and the treatment of income from letting out furniture and fixtures as business income. The decisions were based on precedents and the specific circumstances of each issue. Case-Laws Income Tax Fri, 13 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241117