https://www.taxtmi.com/caselaws?id=178489 The Tribunal dismissed the Revenue's appeals, affirming that operational income from running the "Family Entertainment Centre cum Mall," including rent and service charges, should be treated as business income. The Tribunal held that the income arose from commercial exploitation of the property through complex activities, justifying its classification under "profits and gains of business or profession." The decision was pronounced on 30th July 2014. en-us Wed, 30 Jul 2014 00:00:00 +0530 Sat, 06 Feb 2016 15:25:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=178489 The Tribunal dismissed the Revenue's appeals, affirming that operational income from running the "Family Entertainment Centre cum Mall," including rent and service charges, should be treated as business income. The Tribunal held that the income arose from commercial exploitation of the property through complex activities, justifying its classification under "profits and gains of business or profession." The decision was pronounced on 30th July 2014. Case-Laws Income Tax Wed, 30 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=178489