2009 (3) TMI 58

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....HTA - Commissioner of Income-tax has filed Income Tax Reference No.39 of 2003 for Assessment Years 1983-84 to 1986-87 by raising the following question, which has been referred by the Tribunal under Section 256(1) of the Income-tax Act, 1961: "Whether, on the facts and circumstances of the case, the Appellate Tribunal is right in deciding that compensatory service charges cannot be included in ....

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....order passed by the CIT(A) directing the A.O. not to treat the alleged service charges as additional rent but to bring the same to tax under the head "income from other sources?" When the matter came up for hearing the Court had enquired of the learned counsel appearing for the applicant-revenue as to what has happened in case of other co-owners qua the same property, the dispute being in relat....