https://www.taxtmi.com/caselaws?id=15313 Income derived from a godown contiguous to a cotton ginning and pressing factory was treated as business income because the premises were earmarked only for storing, picking, clearing and mixing cotton and cotton waste. Its use was integral to the assessee's cotton business, and the occupants had no right to use it for any independent purpose. On those facts, the receipt was referable to business operations rather than to a mere letting of property, so it was assessable under the head business and not as income from house property. en-us Wed, 16 Dec 1998 00:00:00 +0530 Tue, 04 Aug 2009 16:52:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15313 Income derived from a godown contiguous to a cotton ginning and pressing factory was treated as business income because the premises were earmarked only for storing, picking, clearing and mixing cotton and cotton waste. Its use was integral to the assessee's cotton business, and the occupants had no right to use it for any independent purpose. On those facts, the receipt was referable to business operations rather than to a mere letting of property, so it was assessable under the head business and not as income from house property. Case-Laws Income Tax Wed, 16 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15313