TMI Blog2014 (5) TMI 853X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 - KARNATAKA HIGH COURT] - firstly what is the intention behind the lease and secondly what are the facilities given along with the buildings and documents executed in respect of each of them is to be seen. Thirdly it is to be found out whether it is inseparable or not. If they are inseparable and the intention is to carry on the business of letting out the commercial property and carrying at co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er dated 30-11-2011 in ITA.Nos.1147-1152/Bang/2010 passed by the Income Tax Appellate Tribunal, Bangalore Bench B (for short the Tribunal ) whereby the Tribunal dismissed the appeals filed by the revenue and confirmed the order dated 23-07-2010 passed by the Commissioner of Income Tax (Appeals)-IV, Bangalore, (hereinafter referred to as the First Appellate Authority ), wherein the First Appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h other amenities in a Software Technology Park is chargeable to tax under the head income from business and not under the head income from house property as held by this Hon ble Court in Bhoopalam Commercial Complex Industries and by the Apex Court in East India Housing Land Development Trust Ltd.? 4. Learned counsel appearing for the parties submitted that the substantial question of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, then notwithstanding the fact that he has constructed a building and he has also provided other facilities and even if there are two separate rental deeds, it does not fall within the heading of income from house property. Therefore, firstly what is the intention behind the lease and secondly what are the facilities given along with the buildings and documents executed in respect of each of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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