https://www.taxtmi.com/caselaws?id=181377 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to treat housekeeping charges as business receipts and allow depreciation. It emphasized a holistic assessment approach and consistency in tax assessments between business income and income from other sources. The judgment highlighted the business nature of the services provided and the necessity of maintaining a logical and consistent view in tax assessments. en-us Wed, 30 Sep 2009 00:00:00 +0530 Tue, 05 Sep 2023 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181377 The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s decision to treat housekeeping charges as business receipts and allow depreciation. It emphasized a holistic assessment approach and consistency in tax assessments between business income and income from other sources. The judgment highlighted the business nature of the services provided and the necessity of maintaining a logical and consistent view in tax assessments. Case-Laws Income Tax Wed, 30 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181377