If inseparable, income from providing amenities also taxable as Income from house property

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INCOME TAX OFFICER vs. ZEARS DEVELOPERS (P) LTD.

ITAT, MUMBAI  BENCH

Business income Vis-a-vis income from house property

Rental income from amenities leased out with property
– Amenities provided by the assessee vide amenities agreement were linked to the property which is rented out by the assessee and these amenities are inseperable from the property let out such as lift, generator, transformer, fire fighting system, electric cabling, plumbing, toilet, flooring etc.
_- Rental income from amenities is also taxable as income from house property
– ITA No. 5615/Mum/2013 for asst. yr. 2010-11, dt. 26th May, 2015 and ITA No. 3891/Mum/2015 for asst. yr. 2011-12, dt. 7th March, 2017 followed

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