TMI Blog2015 (9) TMI 662X X X X Extracts X X X X X X X X Extracts X X X X ..... s 1992-93 till 1999-2000 and has expressed no objection to the Revenue's appeals for AYs 1990-91 and 1991-92 being allowed, the above questions in the Revenue's aforementioned appeals are answered in the negative i.e. favour of the Revenue and against the Assessee. In other words, it is held that even for the said AYs 1990-91 and 1991-92, the rental income received by the Assessee from the tenants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to ITA No. 1167/Del/2002 before the ITAT for the AY 1996-97), ITA No. 848/2007 (corresponding to ITA No. 271/Del/1999 before the ITAT for the AY 1995-96), ITA No.849/2007 (corresponding to ITA No. 1201/Del/2002 before the ITAT for the AY 1994-95), ITA No. 850/2007 (corresponding to ITA No. 2070/Del/2002 before the ITAT for the AY 1998-99), ITA No. 859/2007 (corresponding to ITA No. 1166 before th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that in view of the fact that the Assessee has accepted the orders of the ITAT for the above AYs and its appeals have been dismissed as withdrawn, the Assessee has no objection to the appeals of the Revenue being ITA Nos.355/2002 and 101/2002 for AYs 1990-91 and 1991-92 respectively being allowed. 4. As far as the Revenue's aforementioned appeals are concerned, the questions of law frame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order dated 13th August 2001 of the ITAT in ITA No. 5769/Del/95 relating to AY 1991-92 was: Whether the Income-tax Appellate Tribunal was correct in law in holding that the rental income received by the assessee from the tenants in occupation of the property known as Scindia House, Connaught Place, New Delhi is to be taxed under the head 'income from business' and not 'income from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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