TMI Blog2009 (3) TMI 58X X X X Extracts X X X X X X X X Extracts X X X X ..... hold that compensatory service charges cannot be included in the annual letting value - Learned advocate for the applicant was not in a position to point out that any remedial action has been taken in so far as assessments of the other two co-owners are concerned - Decided in favor of the assessee - 39 of 2003 - - - Dated:- 2-3-2009 - D. A. MEHTA and S. R. BRAHMBHATT, JJ. Mr. Manish R. Bha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ight in law and on facts in confirming the order passed by the CIT(A) directing the A.O. not to treat the alleged service charges as additional rent but to bring the same to tax under the head "income from other sources?" In case of another co-owner identical question as raised and referred in Income Tax Reference No.6 of 1999 is referred by the Tribunal at the instance of the revenue for Assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncome and assessment orders for various assessment years in case of two other co-owners viz. Brinda Santram Sheth and Jigisha Santram Sheth. It is apparent that the same income which has been allocated as 'Income from Property' and 'Income from Other Sources' has been taxed in hands of the co-owners under the said two heads of income, whereas in case of two respondent-assessees revenue has clubb ..... X X X X Extracts X X X X X X X X Extracts X X X X
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