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2021 (2) TMI 710 - AT - Income TaxCorrect head of income - rental income from Operating Family Entertainment Center cum Mall and Maintenance Charges -"Income from House Property " or "Profit and Gains from Business or Profession" - HELD THAT:- Rental income should be assessed as business income is covered in favour of the assessee by the following decisions in assessee's own case [2019 (2) TMI 360 - ITAT MUMBAI], . [2017 (10) TMI 1419 - ITAT MUMBAI], [2017 (7) TMI 779 - BOMBAY HIGH COURT] Respectfully following the aforesaid precedence we hold order of learned CIT(A) not upholding the action taken by the AO in treating the rental income from Operating Family Entertainment Center cum Mall and Maintenance Chargesas "Income from House Property " against the assessee's claim of "Profit and Gains from Business or Profession". - Decided in favour of assessee.
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