https://www.taxtmi.com/caselaws?id=275197 The Tribunal admitted the appeal despite an 18-day delay in filing by the Revenue, citing reasonable cause. The deletion of a rent receivable addition was upheld based on previous decisions, determining the property's annual value as per actual rent received. Service charges were classified as business income, supported by separate agreements and common services provided to all occupants. The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s order on all grounds, with the decision issued on 31.03.2010. en-us Wed, 31 Mar 2010 00:00:00 +0530 Fri, 21 Sep 2018 13:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275197 The Tribunal admitted the appeal despite an 18-day delay in filing by the Revenue, citing reasonable cause. The deletion of a rent receivable addition was upheld based on previous decisions, determining the property's annual value as per actual rent received. Service charges were classified as business income, supported by separate agreements and common services provided to all occupants. The Tribunal dismissed the Revenue's appeal, affirming the CIT(A)'s order on all grounds, with the decision issued on 31.03.2010. Case-Laws Income Tax Wed, 31 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275197