2001 (3) TMI 77 - HC - Income Tax

Extract:
.......s a relationship of landlord and tenant between the assessee and the persons who hired the office accommodation. We answer question No. 2 also in the negative, i.e., in favour of the Revenue and against the assessee. Question No. 3 also, we answer in the negative, that is, in favour of the Revenue and against the assessee. Y. R. MEENA J.---I agree.