| SECTION 22 |
| INCOME FROM HOUSE PROPERTY – CHARGEABLE AS |
|
Sum received from cellular companies for renting
out of the terrace for installation of mobile antenna was taxable as
income from house property and not as income from other sources since
roof and terrace would be considered as part of the building - (2015) 53 taxmann.com 244 (Delhi -
Trib.)
|
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Thursday, 15 January 2015
Income from Mobile Antenna tower is Income from House Property
Labels:
Caselaw,
House Property,
Income Tax,
ITAT,
Sec 22
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