2014 (5) TMI 196

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....or final disposal at the stage of admission. 3. The substantial questions of law raised in the present appeal reads thus:             "Whether on the facts and in the circumstances of the case and in law the Tribunal was correct in holding that the warehousing rental charges received by the assessee is assessable under the head income fr....

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.... similar facts and circumstances had arisen for consideration. The Division Bench of this Court observed that "if the intention is to exploit commercial property by putting up construction and letting it out for the purpose of getting rental income, then notwithstanding the fact that the furniture and fittings are provided to the lessee, the income from the building fall under the head 'Income....