https://www.taxtmi.com/caselaws?id=271455 The Tribunal upheld the Assessing Officer's decision, ruling that the rental income from the letting of the building with amenities should be classified as composite rental income under "Income from Other Sources" as per Section 56(2)(iii) of the Income Tax Act. Consequently, the deduction under Section 24(a) was deemed inapplicable. The revenue's appeal was successful. en-us Fri, 18 Dec 2015 00:00:00 +0530 Fri, 05 Feb 2016 06:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271455 The Tribunal upheld the Assessing Officer's decision, ruling that the rental income from the letting of the building with amenities should be classified as composite rental income under "Income from Other Sources" as per Section 56(2)(iii) of the Income Tax Act. Consequently, the deduction under Section 24(a) was deemed inapplicable. The revenue's appeal was successful. Case-Laws Income Tax Fri, 18 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271455