Income from Cellular Antennas on Terrace Classified as Rental Income for Tax Purposes under House Property Category.

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Full Text of the Document

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....Rental income from mobile towers - the income received by the assessee from the cellular operators/mobile companies is on account of letting out space on the terrace for installation and operation of antennas and nothing else. - Thus the rental income received by the assessee from such letting–out has to be treated as income from house property.....