https://www.taxtmi.com/caselaws?id=276687 The tribunal upheld the CIT(A) decision, classifying Business Centre Service Charges as business income rather than income from house property. The tribunal emphasized the commercial exploitation of the property by the assessee, who had control over the premises, provided services, and managed the property for commercial activities. The decision was supported by the nature of activities and agreements, with the tribunal finding no merit in the revenue's appeal and ultimately dismissing it. en-us Fri, 30 Oct 2015 00:00:00 +0530 Fri, 16 Nov 2018 06:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=276687 The tribunal upheld the CIT(A) decision, classifying Business Centre Service Charges as business income rather than income from house property. The tribunal emphasized the commercial exploitation of the property by the assessee, who had control over the premises, provided services, and managed the property for commercial activities. The decision was supported by the nature of activities and agreements, with the tribunal finding no merit in the revenue's appeal and ultimately dismissing it. Case-Laws Income Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=276687