https://www.taxtmi.com/highlights?id=69244 Nature of rental income - Income from House Property or Business income - Deemed owner - assessee was entitled to have access to operate, manage and maintain the Licensed Space at the Specified Area during the License Period - No semblance of any characteristics of transactions for which Section 53A of the Act is applicable and there is no question of assessee being a deemed owner, so as to account for rent as income from property and not business income. - AT en-us Sat, 15 Apr 2023 12:57:44 +0530 Sat, 15 Apr 2023 12:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69244 Nature of rental income - Income from House Property or Business income - Deemed owner - assessee was entitled to have access to operate, manage and maintain the Licensed Space at the Specified Area during the License Period - No semblance of any characteristics of transactions for which Section 53A of the Act is applicable and there is no question of assessee being a deemed owner, so as to account for rent as income from property and not business income. - AT Highlights Income Tax Sat, 15 Apr 2023 12:57:44 +0530 https://www.taxtmi.com/highlights?id=69244