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Income Tax - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Taxability of rental receipt - developing the shopping mall and ...


Rental Income from Shopping Mall Operations Taxed as Business Income, Not Just Property Letting.

March 29, 2019

Case Laws     Income Tax     HC

Taxability of rental receipt - developing the shopping mall and let out the same by providing a variety of services, facilities and amenities in the mall is not just letting out of property simpliciter - taxable as business income

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