https://www.taxtmi.com/caselaws?id=38127 The court held that the rent received by the assessee from various Government departments for occupying the assessee's buildings should be taxed as business income under section 10 of the Indian Income-tax Act, 1922, or section 28 of the Income-tax Act, 1961, rather than as income from property. The court found a clear nexus between the rental income and the assessee's business operations, determining that the primary purpose of letting the accommodation was to facilitate the business efficiently. The references were decided in favor of the assessee, with costs awarded to the assessee. en-us Thu, 23 Mar 1978 00:00:00 +0530 Sat, 03 Apr 2010 12:54:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38127 The court held that the rent received by the assessee from various Government departments for occupying the assessee's buildings should be taxed as business income under section 10 of the Indian Income-tax Act, 1922, or section 28 of the Income-tax Act, 1961, rather than as income from property. The court found a clear nexus between the rental income and the assessee's business operations, determining that the primary purpose of letting the accommodation was to facilitate the business efficiently. The references were decided in favor of the assessee, with costs awarded to the assessee. Case-Laws Income Tax Thu, 23 Mar 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38127