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2020 (8) TMI 404 - AT - Income TaxCorrect head of income - rental income including the amenity charges received - income from other sources instead of income from house property - HELD THAT:- We noted that the Tribunal in assessee’s own case has considered this issue for Assessment Year 2002-03 [2015 (11) TMI 1817 - ITAT MUMBAI] considered this issue as amenity charges and held that the same falls under income from house property and not income from other sources. Even otherwise, then issue is absolutely covered by the decision of Hon’ble Supreme Court in the case of Shambhu investment Pvt. Ltd. [2003 (1) TMI 99 - SC ORDER]. Accordingly, we accept the income declared by assessee under the head income from other sources as against assessed by Assessing Officer under the head income from house property. Hence, we direct the Assessing Officer to consider this income under the head income from house property and not income from other sources. - Decided in favour of assessee.
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