Rental income earned from terrace floor/roof area - exploitation ...
Rental Income from Terrace or Roof Area Taxable as House Property Income; Integral Part of Building Structure.
April 20, 2015
Case Laws Income Tax HC
Rental income earned from terrace floor/roof area - exploitation of the licensed space - terrace floor cannot exist in the air. It is part of the building which has been constructed on the land beneath the super-structure - taxable as income from house property - HC
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