https://www.taxtmi.com/caselaws?id=273672 The Tribunal partially allowed the appeal, directing the Assessing Officer to treat income from industrial sheds and godowns as business income due to consistent treatment in previous and subsequent years. The issue under Section 40(a)(ia) was dismissed as not pressed. Regarding the disallowance of municipal taxes, the Tribunal instructed the AO to verify the interest component and make a determination. The order was issued on 13th February 2014. en-us Thu, 13 Feb 2014 00:00:00 +0530 Mon, 08 Aug 2022 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273672 The Tribunal partially allowed the appeal, directing the Assessing Officer to treat income from industrial sheds and godowns as business income due to consistent treatment in previous and subsequent years. The issue under Section 40(a)(ia) was dismissed as not pressed. Regarding the disallowance of municipal taxes, the Tribunal instructed the AO to verify the interest component and make a determination. The order was issued on 13th February 2014. Case-Laws Income Tax Thu, 13 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273672