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A business centre cannot be said to be a `house’ for purposes of clause (3) of section 2(ea) of Wealth-tax Act
Case Law Details
- Case Name
- Cravatex Ltd. Vs. Addl. CIT (ITAT Mumbbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 1998 - 99
- Courts
- All ITAT, ITAT Mumbai
ITAT MUMBAI BENCH `J’,
Cravatex Ltd. Vs. Addl. CIT,
ITA No. 7381/Mum/02 WTA No. 42/Mum/03 WTA No. 38/Mum/03
DECIDED ON June 30, 2010
ORDER
PER N.V. VASUDEVAN, JM :-
ITA No. 7381/Mum/02: This is an appeal by the Assessee against the order dated 16.8.2002 of CIT(A)-VI, Mumbai, relating to A.Y.98-99.
2. Ground No. 1 was not pressed and the same is dismissed as not pressed.
3. Ground No. 2 raised by the Assessee is with regard to the action of the CIT(A) in confirming the action of the Assessing Officer in assessing the service charges of Rs.83,99,300/- received from letting out business cen...
