https://www.taxtmi.com/caselaws?id=49407 Income from letting a furnished hotel premises depends on the true character of the arrangement: if the owner is not carrying on a hotel business, the building receipt is not business income under section 10 but falls to be examined under the property and other-source heads. Where the lease shows that the building, furniture and fixtures were intended to be enjoyed together as one composite letting for hotel use, the letting is inseparable for section 12(4) purposes. In that event, rent attributable to the building and hire attributable to the furniture and fixtures are split accordingly, with the composite receipt assessed under section 12 rather than sections 9 or 10. en-us Fri, 06 Dec 1963 00:00:00 +0530 Tue, 29 Sep 2015 16:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49407 Income from letting a furnished hotel premises depends on the true character of the arrangement: if the owner is not carrying on a hotel business, the building receipt is not business income under section 10 but falls to be examined under the property and other-source heads. Where the lease shows that the building, furniture and fixtures were intended to be enjoyed together as one composite letting for hotel use, the letting is inseparable for section 12(4) purposes. In that event, rent attributable to the building and hire attributable to the furniture and fixtures are split accordingly, with the composite receipt assessed under section 12 rather than sections 9 or 10. Case-Laws Income Tax Fri, 06 Dec 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49407