Intention of landlord material factor in deciding head of income derived by a landlord from hirers of his office space

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6. After having gone through the decisions relied upon by the parties in view of the arguments advanced by them as well as the facts of present*case emerging from orders of lower authorities, we are of the view that intention of the landlord is a material factor in deciding the issue as to whether charging of services to be provided in terms of the agreements with the tenants is business income or not. In this regard, we find support from the

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