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Case Law Details

Case Name : Nirmala Zaverchand Shah Vs DCIT (ITAT Mumbai) 
Related Assessment Year : 2010-11
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Nirmala Zaverchand Shah Vs DCIT (ITAT Mumbai) 

The issue under consideration is whether amenities being part and parcel of building will be tax under head ‘Income from house property’ or ‘Income from other sources’?

ITAT states that, the amenities available in the building was RCC Frame Structure, Marvel/granite in the common areas, lobbies, etc, Kotah in staircases, two elevators, control room: CCTV in common areas, water sup

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