https://www.taxtmi.com/caselaws?id=28222 The court determined that income from letting out 'Vinayaka Lodge' should be assessed as business income rather than property income. The Appellate Tribunal considered factors such as the number of rooms, amenities provided, and the commercial nature of the activity in reaching this decision. Despite the Commissioner's argument that the income was surplus from the property, the court upheld the Tribunal's decision, emphasizing the commercial features of the lodge operation. The court highlighted the provision of amenities and individual room lettings as indicative of a commercial enterprise, leading to the ruling in favor of the assessee. en-us Wed, 23 Jan 1980 00:00:00 +0530 Fri, 19 Feb 2010 17:25:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28222 The court determined that income from letting out 'Vinayaka Lodge' should be assessed as business income rather than property income. The Appellate Tribunal considered factors such as the number of rooms, amenities provided, and the commercial nature of the activity in reaching this decision. Despite the Commissioner's argument that the income was surplus from the property, the court upheld the Tribunal's decision, emphasizing the commercial features of the lodge operation. The court highlighted the provision of amenities and individual room lettings as indicative of a commercial enterprise, leading to the ruling in favor of the assessee. Case-Laws Income Tax Wed, 23 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28222