https://www.taxtmi.com/caselaws?id=772523 The ITAT Bangalore upheld the AO's assessment treating maintenance charges as business income under section 44AD rather than house property income, recognizing that specific services like housekeeping, security, and equipment maintenance are distinct from property letting. However, the tribunal dismissed the assessee's challenge regarding deemed let-out property treatment, holding that vacant properties held for letting purposes fall under section 23(1)(a) requiring fair rental value determination. The AO's additions were deemed within limited scrutiny scope as they emerged from asset details provided during assessment proceedings that should have been disclosed in the original return. en-us Fri, 30 May 2025 00:00:00 +0530 Sat, 07 Jun 2025 11:18:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772523 The ITAT Bangalore upheld the AO's assessment treating maintenance charges as business income under section 44AD rather than house property income, recognizing that specific services like housekeeping, security, and equipment maintenance are distinct from property letting. However, the tribunal dismissed the assessee's challenge regarding deemed let-out property treatment, holding that vacant properties held for letting purposes fall under section 23(1)(a) requiring fair rental value determination. The AO's additions were deemed within limited scrutiny scope as they emerged from asset details provided during assessment proceedings that should have been disclosed in the original return. Case-Laws Income Tax Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772523