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Income Tax - Highlights / Catch Notes

Home Highlights November 2017 Year 2017 This

Nature of income - Business Centre Service charges - treated as ...


Income from Business Centre Services Classified as Business Income; Appellant Deemed Owner u/s 27(iiib.

November 9, 2017

Case Laws     Income Tax     AT

Nature of income - Business Centre Service charges - treated as “Business Income” or “Income from house Property” - the appellant is held to be “deemed owner” of the property in question by virtue of Section 27(iiib) - AT

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