https://www.taxtmi.com/caselaws?id=257999 The Tribunal partly allowed the appeal, directing the treatment of lease rental income as "Income from House Property," permitting Section 10A deductions as computed by the assessee, and disallowing the set-off of losses of one eligible unit against profits of other eligible units. The Tribunal dismissed the grounds related to disallowance under Section 14A and did not address the reopening of assessment under Section 147 as the appeal was decided on merits. The judgments in different assessment years provided specific directions on various issues, resulting in a balanced outcome favoring the assessee on certain grounds. en-us Wed, 11 Mar 2015 00:00:00 +0530 Tue, 24 Mar 2015 11:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257999 The Tribunal partly allowed the appeal, directing the treatment of lease rental income as "Income from House Property," permitting Section 10A deductions as computed by the assessee, and disallowing the set-off of losses of one eligible unit against profits of other eligible units. The Tribunal dismissed the grounds related to disallowance under Section 14A and did not address the reopening of assessment under Section 147 as the appeal was decided on merits. The judgments in different assessment years provided specific directions on various issues, resulting in a balanced outcome favoring the assessee on certain grounds. Case-Laws Income Tax Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257999