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2017 (7) TMI 1351 - AT - Income TaxCorrect head of income - franchise fees charged by the appellant - income from house property or business income - HELD THAT:- As decided in the Judgment of this Court in the case of "Tamil Nadu Toursim Development Corporation Ltd., Vs. Deputy Commissioner of Income Tax" reported in [2014 (9) TMI 431 - MADRAS HIGH COURT] . Hence, in view of the above, the appeals are liable to be dismissed. The questions of law framed are answered against the appellant - Appeals filed by the assessee are dismissed.
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