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2011 (10) TMI 35 - BOMBAY HIGH COURTBusiness income or income from house property - Mall upkeep and promotional fees received by the assessee - Held that:- maintenance charges collected by the assessee not only relates to the open area/common area, repair and maintenance of equipment, land, atrium, fire fighting equipments, transformers, air conditioner plants, water tank and other services in the common areas of the complex, but also towards the cost of security services and overall house keeping of the common area. - amount of maintenance charges received were business receipts assessable under the head 'business income'
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