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1. Correct head of income - taxability of rental income - the assessee is owner and thereby receives any income from house property, it should be taxed under the head...

2. Correct head of income - The provisions of section 56 of the I.T.Act states that in case the property and equipment are let out and if the rent receivable are...

3. Correct head of income - Lease rent received - to be treated as business income or as income from other sources - There was no attempt to exploit the commercial assets...

4. Correct head of income - income from letting out of warehouses or property to lessees - in cases where the earning of the rental income is the exclusive or predominant...

5. Lease rent received by the assessee from letting out buildings along with other amenities in a Software Technology Park is chargeable to tax under the head ‘income from...

6. Income received by the assessee for letting out of Malls is assessable under the head “Income from profits and gains of business or profession” - Income received from...

7. Collection of amount in the Coin Box - demand under the income heads of 'weighing machine receipts’ and 'miscellaneous income' - By inserting a coin in the coin box an...

8. Rent received - the rental income of the assessee from letting out building along with said amenities is a "composite rental income" assessable under the head "income...

9. Income from house property - annual letting value of unsold flats - Estimating rental income by the AO for these three flats as income from house property was not...

10. Treatment to the rental income from letting out of the godowns - the income received by the assessee, by way of rent, was the income received from property and it...

11. Deduction u/s 80IA - Industrial park - Nature of Income from renting - If they are inseparable and the intention is to carry on the business of letting out the...

12. Correct head of income - lease rent received by the assessee - Business of assessee taken over by the another Company as was running as JV - assessed under the head...

13. Income from the house property shown by the assessee on letting out the property on rent to her husband - the assessee’s income from letting out the property is to be...

14. Treatment to commission income - commission income earned by the assessee is chargeable to tax under the head of "Profits and gains of the business" only. As business,...

15. Deduction u/s 80IA - lease rent income received from letting out modules of Software Technology park to various lessees - income derived from letting out of the property...