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Case Law Details

Case Name : ACIT Vs Tupelo Builders Pvt. Ltd. (ITAT Delhi)
Appeal Number : I.T.A No. 8026/Del/2019
Date of Judgement/Order : 02/12/2022
Related Assessment Year : 2015-16
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ACIT Vs Tupelo Builders Pvt. Ltd. (ITAT Delhi)

ITAT Delhi held that the main objective of the assesses is to carry on the business of letting out of properties and hence the income earned by the assessee from letting out of the property is assessable under the head ‘Income from Business’.

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