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2019 (5) TMI 684 - ITAT COCHIN
Treatment to lease rent received - lease to operate plant for manufacturing of tyres - correct head of income - `income from business’ OR `income from other sources’ - HELD THAT:- In view of the co-ordinate Bench order of the Tribunal in assessee’s own case for assessment year 2010-2011 [2016 (6) TMI 1292 - ITAT COCHIN] , which is identical to the facts of the instant case, we hold that the CIT(A) was justified in directing the Assessing Officer to assess the rental income received by the assessee under the head `business or profession’. - Decided against revenue