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Income Tax - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Rental income from mobile towers - the income received by the ...

Income Tax

October 9, 2018

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 installation and operation of antennas and nothing else. - Thus the rental income received by the assessee from such letting–out has to be treated as income from house property.

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