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2016 (2) TMI 160 - AT - Income TaxRent received - Income from other sources vs Income from house property - whether the letting is a composite or inseparable letting? - entitlement to claim of deduction u/s 24(a) - Held that:- Respectfully following the dicta laid down by Hon'ble High Court of Delhi in the case of Garg Dying and Processing Industries vs ACIT (2012 (12) TMI 191 - DELHI HIGH COURT ), we decline to accept the view taken by the CIT(A) in the impugned order and we uphold the view taken by the AO that the rental income of the assessee from letting out building along with said amenities is a "composite rental income" assessable under the head "income from other sources" u/s 56(2)(iii) of the Act and thus, the assessee is not entitled for claim of deduction u/s 24(a) of the Act. - Decided in favour of revenue
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