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2018 (5) TMI 139 - ITAT MUMBAITreating the income from warehouse as income from ‘house property’ instead of ‘business income’ - Held that:- Tribunal in assessee’s own case wherein income from warehousing was accepted by the Tribunal in the A.Y.2008-09 and 2013-14 [2018 (3) TMI 1509 - ITAT MUMBAI] as income from business. Tribunal after considering various judicial pronouncements correclty reached to the conclusion that income from warehousing was liable to be assessed under the head ‘business income’ rather than income from ‘house property’. As the facts and circumstances during the years under consideration are same, respectfully following the order of the Tribunal in assessee’s own case, we do not find any justification for treating the warehousing income as income from ‘house property’. - Decided in favour of assessee
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