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2012 (9) TMI 226 - AT - Income TaxLicence fee from various telecommunication and cable network operators on account of installation of towers/antennas on terrace of the property and parking rent - Income from house property vs Income from other sources - Held that:- CIT(A) placing reliance on the decision in case of Mukherjee Estate P. Ltd (2000 (3) TMI 35 - CALCUTTA HIGH COURT) opined that whatever additional income is derived over and above the letting out of property on hire cannot be treated as property income merely because of its nexus with such property. Receipts were held as income from other sources. Considering entirety of facts, circumstances and material on record, conclusion drawn by the CIT(A) is confirmed - Decided against assessee
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