https://www.taxtmi.com/caselaws?id=413512 The Tribunal held that the income from leasing a commercial complex and providing amenities should be treated as "business income" rather than "income from house property." The Tribunal relied on the assessee's main object in the Memorandum of Association, the systematic business activities, and judicial precedents. The appeal by the Revenue was dismissed, upholding the CIT(A)'s decision. en-us Fri, 08 Oct 2021 00:00:00 +0530 Wed, 13 Oct 2021 08:44:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413512 The Tribunal held that the income from leasing a commercial complex and providing amenities should be treated as "business income" rather than "income from house property." The Tribunal relied on the assessee's main object in the Memorandum of Association, the systematic business activities, and judicial precedents. The appeal by the Revenue was dismissed, upholding the CIT(A)'s decision. Case-Laws Income Tax Fri, 08 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413512