2008 (3) TMI 221

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....MENT The judgment of the court was delivered by K. Raviraja Pandian J. - These appeals are filed against the order of the Income-tax Appellate Tribunal "A" Bench, Chennai, dated June 22, 2007, in I. T. A. Nos. 2021, 2022, 2051 and 2052/Mds/2005 for the assessment years 2000-01 and 2001-02, respectively. 2. The common question of law formulated for entertainment of these appeals are as fol....

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....ld the amenity charges as income from other sources. Both the Revenue and the assessee filed appeals to the Income-tax Appellate Tribunal. The Revenue filed an appeal contending that the amenity charges should also be treated as income from house property, while the assessee filed an appeal contending that the amenity charges should be treated as income from business. The Tribunal upheld the order....