https://www.taxtmi.com/caselaws?id=393739 The Court ruled in favor of the appellant regarding income from leasing and renting of properties, considering it as business income. However, the Court sided with the Revenue in treating income from maintenance charges and air conditioning hire charges as income from other sources, not business income. The appeal was disposed of with no costs, resulting in a split decision on the two issues raised in the case. en-us Wed, 26 Feb 2020 00:00:00 +0530 Sat, 21 Mar 2020 13:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393739 The Court ruled in favor of the appellant regarding income from leasing and renting of properties, considering it as business income. However, the Court sided with the Revenue in treating income from maintenance charges and air conditioning hire charges as income from other sources, not business income. The appeal was disposed of with no costs, resulting in a split decision on the two issues raised in the case. Case-Laws Income Tax Wed, 26 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393739