https://www.taxtmi.com/caselaws?id=6270 Where a landlord carried on a continuous, organised and profit-oriented activity of supplying electricity, hot and cold water, lift services, scavenging, and watch and ward facilities to tenants, the receipts attributable to those services were treated as income from a separate business source rather than as income from property. The Tribunal's factual findings bound the High Court in reference jurisdiction under section 66(1), so the court could not reassess evidence or recast the factual basis. On those facts, the receipts were assessable under section 10 of the Indian Income-tax Act, 1922, and the question was answered in favour of the assessee. en-us Fri, 27 Aug 1971 00:00:00 +0530 Thu, 28 Mar 2019 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6270 Where a landlord carried on a continuous, organised and profit-oriented activity of supplying electricity, hot and cold water, lift services, scavenging, and watch and ward facilities to tenants, the receipts attributable to those services were treated as income from a separate business source rather than as income from property. The Tribunal's factual findings bound the High Court in reference jurisdiction under section 66(1), so the court could not reassess evidence or recast the factual basis. On those facts, the receipts were assessable under section 10 of the Indian Income-tax Act, 1922, and the question was answered in favour of the assessee. Case-Laws Income Tax Fri, 27 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6270