Amenity charges forming part of same transaction is assessable as House Property Income

Prakash Datta Samant Vs. Assistant Commissioner Of Income Tax (ITAT Mumbai)

Ground No. 2 & 3 is related with head under which amenity charges received by the assessee would be asses sable to tax. A perusal of Clause-1 of Amenities Agreement dated 21/08/2008 reveals that this agreement was to run concurrently and was to be co-terminus with the Leave & License Agreement of same date. As per Clause-3,

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