https://www.taxtmi.com/caselaws?id=296066 The court ruled in favor of the appellant regarding the taxability of transfer charges received from transferees. However, the court sided with the Revenue against the appellant on the issues of transfer charges exceeding alleged limits from transferors and non-occupancy charges exceeding alleged limits. The questions regarding the profit motive impact on taxability of charges exceeding prescribed limits and the taxability of receipts from the sale of scrap were not pursued by the appellant's counsel, resulting in the disposal of the appeal without costs awarded. en-us Tue, 11 Aug 2009 00:00:00 +0530 Fri, 02 Jul 2021 13:22:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296066 The court ruled in favor of the appellant regarding the taxability of transfer charges received from transferees. However, the court sided with the Revenue against the appellant on the issues of transfer charges exceeding alleged limits from transferors and non-occupancy charges exceeding alleged limits. The questions regarding the profit motive impact on taxability of charges exceeding prescribed limits and the taxability of receipts from the sale of scrap were not pursued by the appellant's counsel, resulting in the disposal of the appeal without costs awarded. Case-Laws Income Tax Tue, 11 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296066