https://www.taxtmi.com/caselaws?id=26640 Rental income from factory godowns was held assessable as income from house property because the company's ginning and pressing business had completely ceased, some machinery had been sold, and there was no prospect of resumption. On those concurrent factual findings, the godowns could not be treated as commercial assets capable of business exploitation during the relevant year, so the receipt was not business income. As the dispute turned entirely on findings of fact, no referable question of law arose under section 256(2), and the request for reference was refused. en-us Tue, 14 Jan 1986 00:00:00 +0530 Sat, 06 Feb 2010 15:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26640 Rental income from factory godowns was held assessable as income from house property because the company's ginning and pressing business had completely ceased, some machinery had been sold, and there was no prospect of resumption. On those concurrent factual findings, the godowns could not be treated as commercial assets capable of business exploitation during the relevant year, so the receipt was not business income. As the dispute turned entirely on findings of fact, no referable question of law arose under section 256(2), and the request for reference was refused. Case-Laws Income Tax Tue, 14 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26640