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2023 (2) TMI 293 - AT - Income TaxCorrect head of income - receipt from warehousing charges - income from house property or income from business - assessee is a state government company engaged in the business of warehousing - HELD THAT:- As decided in assessee own case [2017 (12) TMI 669 - CHHATTISGARH HIGH COURT] warehousing charges received by the assessee had rightly been offered by it to tax as its income from business. We, thus, in terms of our aforesaid observations set-aside the order of the CIT(Appeals) and direct the A.O to assess the warehousing charges received by the assessee under the head “Income From Business”. Decided in favour of assessee.
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