https://www.taxtmi.com/caselaws?id=58622 The Tribunal dismissed the revenue's appeal and allowed the assessee's appeals for the assessment years 1983-84 and 1984-85. The assessee's appeal for the assessment year 1985-86 was partly allowed, with the disallowance under section 40A(3) being overturned. The Tribunal held that the rental income from the godowns should be assessed as income from house property under section 22, not as business income under section 28. en-us Tue, 30 Apr 1991 00:00:00 +0530 Mon, 20 Dec 2010 18:51:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58622 The Tribunal dismissed the revenue's appeal and allowed the assessee's appeals for the assessment years 1983-84 and 1984-85. The assessee's appeal for the assessment year 1985-86 was partly allowed, with the disallowance under section 40A(3) being overturned. The Tribunal held that the rental income from the godowns should be assessed as income from house property under section 22, not as business income under section 28. Case-Laws Income Tax Tue, 30 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58622