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2018 (8) TMI 1189 - AT - Income TaxIncome from house property - assessee had received rental receipts as well as maintenance charges from lessees. Assessee had shown its income under the head ‘’income from business/profession’’ - AO took the view that though it was on separate agreements, provision for such services were inseparable from the activity of renting out the property. - Held that:- the income of the assessee both from leasing the space as well as providing maintenance services had to be considered only under the head income from business. Ld. Assessing Officer fell in error in treating such amounts under the head income from house property. We are of the opinion that assessee’s income has to be considered only under the head ‘’income from business’’. Ordered accordingly - Decided in favor of assessee.
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