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2002 (9) TMI 13 - RAJASTHAN HIGH COURTReceipt of lease amount – Business income OR Income from other sources - When no business activities have been carried out by the assessee pertaining to manufacturing and the assessee simply has given the mill on lease, which is not the business of the assessee, therefore, any amount received on account of lease, that cannot be treated as income from business. Therefore, the Income-tax Officer has rightly taxed that income or receipt under the head "Income from other sources" - Tribunal was not justified in holding that the income of the assessee is assessable under section 28
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