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2015 (6) TMI 394 - ITAT DELHIRental income - taxable income from house property or business income - Held that:- No reasons to take any other view of the matter than the view so taken by us for the assessment year 2009-10 wherein held that is true that the commercial or office complex is on the same plot on which the hotel is situated but it is undisputedly distinct from, even if somewhat attached to, the hotel itself, and, therefore, the fact of the commercial complex being on the same plot does not help the case of the revenue. The physical proximity of the hotel and the commercial complex does not really matter as long as the character of arrangement has distinct character, and there is no dispute on that aspect. It is a case of renting simplictor and the services incidental to letting out do not constitute such complex character so as to be render it as a business by itself. Respectfully following the said order, we uphold the plea of the assessee and direct the Assessing Officer to tax the impugned rental income under the head 'income from house property'. - Decided in favour of assessee. Disallowance of brand building expenses - CIT(A) deleted disallowance - Held that:- No reasons to take any other view of the matter than the view so taken by us for the assessment year 2009-10 wherin genuineness, revenue nature and business expediency of these expenses is accepted by the Assessing Officer himself. Respectfully following the said order, we uphold the stand of the CIT(A), hold that he rightly deleted the impugned disallowance and decline to interfere in the matter. In the result, the appeal of the Assessing Officer is thus dismissed. - Decided in favour of assessee.
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