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2015 (8) TMI 1466 - ITAT MUMBAICorrect 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:- As decided in assessee’s own case [2014 (7) TMI 1171 - ITAT MUMBAI] giving space with services and facilities of varied and wide nature would definitely constitute a business and the relationship between the parties in such case is distinguished from that merely of a landlord and tenant relationship. We therefore find no infirmity in the impugned orders of the CIT(A) treating the operational income received by the assessee companies from running of Malls in the form of rent and service charges as their business income and upholding the same on this issue, we dismiss these appeals filed by the Revenue. - decided in favour of assessee.
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