Nature of rental income - assessee has not leased out the ...
Rental Income from Hotel Franchise Classified as Business Income Due to Operational Conditions for Tax Purposes.
September 13, 2014
Case Laws Income Tax HC
Nature of rental income - assessee has not leased out the property merely as a land and building, but also with further conditions as to how the business of the lessees/franchiees should be conducted with regard to the hotel industry only - taxable as business income - HC
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