Inseparable Renting of workstations in building with amenities taxable as other Income

Telekon Media India Pvt. Ltd. Vs ITO (ITAT Delhi)

The issue under consideration is when a building and plant, machinery or furniture are inseparably let out, then under Income Tax it will be taxable under head of house Property, business or other sources?

As per section 22 of the Act, any annual value (rental income from leasing) of building or lands appurtenant thereto is chargeable under the head “Please become a Premium member. If you are already a Premium member, login here to access the full content.