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1. Classification of rental income received by the assessee from the commercial complex - the rental income has to be bifurcated and 75% of the same has to be classified as...

2. Income from house property or income from other sources - If they are inseparable and the intention is to carry on the business of letting out the commercial property...

3. Deduction u/s 80IA - Industrial park - Nature of Income from renting - If they are inseparable and the intention is to carry on the business of letting out the...

4. Rental income of letting out property simplicitor was chargeable to tax under the head income from house property and not as business income irrespective of the fact...

5. Deduction u/s. 24(a) equal to 30% - Rental income from fixture, fittings and amenities - separate agreements for let out of the property and for providing amenities -...

6. Income earned from letting out of commercial spaces, amenities and maintenance - rental income received from leasing out of the building properties would fall under the...

7. Correct head of income - income from letting out of warehouses or property to lessees - in cases where the earning of the rental income is the exclusive or predominant...

8. Disallowance u/s 43B on account of GST remaining unpaid - Facts relating to the issue need to be determined and verified in the first place, including amongst other...

9. Income from Lease Rentals is taxable under “Income from business“ OR “Income from House Property“ - lease rental income arising from a complex commercial activity will...

10. Rental receipts from letting out commercial properties is assessable under the head income from profits & gains of business or profession and not as income from house property - AT

11. Rent received - the rental income of the assessee from letting out building along with said amenities is a "composite rental income" assessable under the head "income...

12. Rental income from mobile towers - the income received by the assessee from the cellular operators/mobile companies is on account of letting out space on the terrace for...

13. Deduction u/s 80IA - lease rent income received from letting out modules of Software Technology park to various lessees - income derived from letting out of the property...

14. Correct head of income - taxability of rental income - the assessee is owner and thereby receives any income from house property, it should be taxed under the head...

15. Deduction u/s. 32AB - rental income - The court analyzes the definition of "eligible business or profession" under Section 32AB(2)(i) and determines that it encompasses...