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Collection of Outgoing charges/ facility service charges from the tenants - business income or Income from House Property - since facility service charges were being received by assessee in return of providing specific services like housekeeping, security, etc., same was liable to be assessed as business income.

Income Tax
4-7-2019

Collection of Outgoing charges/ facility service charges from the tenants - business income or Income from House Property - since facility service charges were being received by assessee in return of providing specific services like housekeeping, security, etc., same was liable to be assessed as business income.

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