https://www.taxtmi.com/caselaws?id=369775 The ITAT Mumbai upheld the CIT(A)'s order classifying rent from building and service charges as income from house property. The Revenue's argument that services were separable was rejected, emphasizing the integral nature of amenities to the rental services. The decision highlighted the importance of amenities provided by the builder and previous Tribunal decisions supporting their classification as house property income. The consistent interpretation of amenities' connection to rental property guided the decision, leading to the dismissal of Revenue's appeals and affirmation of the income classification. en-us Mon, 29 Oct 2018 00:00:00 +0530 Thu, 01 Nov 2018 16:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369775 The ITAT Mumbai upheld the CIT(A)'s order classifying rent from building and service charges as income from house property. The Revenue's argument that services were separable was rejected, emphasizing the integral nature of amenities to the rental services. The decision highlighted the importance of amenities provided by the builder and previous Tribunal decisions supporting their classification as house property income. The consistent interpretation of amenities' connection to rental property guided the decision, leading to the dismissal of Revenue's appeals and affirmation of the income classification. Case-Laws Income Tax Mon, 29 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369775