https://www.taxtmi.com/caselaws?id=12213 The court upheld the Tribunal's decision to classify the income from the shopping complex as both income from property and income from business activities. The judgment favored the Department, dividing the income accordingly and emphasizing the distinction between property ownership and business activities. The case underscores the significance of analyzing the nature of activities to determine the classification of income. en-us Fri, 04 Oct 2002 00:00:00 +0530 Fri, 19 Feb 2010 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12213 The court upheld the Tribunal's decision to classify the income from the shopping complex as both income from property and income from business activities. The judgment favored the Department, dividing the income accordingly and emphasizing the distinction between property ownership and business activities. The case underscores the significance of analyzing the nature of activities to determine the classification of income. Case-Laws Income Tax Fri, 04 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12213