https://www.taxtmi.com/caselaws?id=391259 The court determined that the rental income received by the assessee should be taxable as "Income from Business" due to the commercial nature of activities and services provided. The court also held that the disallowance of unpaid service tax under Section 43B was settled against the Revenue based on previous decisions. Consequently, the appeal was dismissed as the income was rightly treated as business income, and the issue of unpaid service tax disallowance was decided against the Revenue. en-us Mon, 13 Jan 2020 00:00:00 +0530 Wed, 19 Aug 2020 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391259 The court determined that the rental income received by the assessee should be taxable as "Income from Business" due to the commercial nature of activities and services provided. The court also held that the disallowance of unpaid service tax under Section 43B was settled against the Revenue based on previous decisions. Consequently, the appeal was dismissed as the income was rightly treated as business income, and the issue of unpaid service tax disallowance was decided against the Revenue. Case-Laws Income Tax Mon, 13 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391259