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2004 (11) TMI 71 - ALLAHABAD HIGH COURTIncome from business - Letting out of Machinery with Cinema Hall - "Whether, Tribunal was right in holding that the income from letting out of a cinema hall together with the machinery therein was rightly assessable in the hands of the assessee under the head 'Income from business' in the light of the fact that letting out of the machinery was inseparable from the letting out of the cinema hall?" - In the absence of any material being placed by the Department in support of the argument that the income in question should be treated as income from the house property, we do not find any error in the order of the Tribunal. In the result we answer the above question of law in the affirmative, i.e., against the Department and in favour of the assessee.
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