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2010 (12) TMI 183 - AT - Income TaxExpenses related to the business of the assessee but for the earning of rental income - Assessee's rental receipts is income from house property and instead of assessing accordingly as provided by the law, it has been assessed as business income - AO and CIT(A) both have not considered the appropriate legal position in this behalf - assessee has not been heard in respect of treatment of so called license fee/rental income as income from house property the assessment is set aside restored back to the file of the AO to decide the same afresh in accordance with law after giving the assessee an opportunity of being heard - revenue appeal allowed
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