Case Law Details
Case Name : Prestige Estate Projects Pvt. Ltd. Vs. DCIT (ITAT Bangalore)
Related Assessment Year : 2005- 06
Courts :
ITAT Bangalore
ITAT, BANGALORE BENCH `B’,
Prestige Estate Projects Pvt. Ltd. Vs. DCIT,
Appeal No.: ITA No. 218/Bang/09,
Decided on: September 11, 2009
RELEVANT PARAGRAPH
4.17 We have heard both the parties. As per the lease agreement, the assessee agreed to create a laase in favour of the tenant m respect of the premises, which is part of the building known as ‘The Forum’. The tenant as well as its bonafide visitors, guests, customers, clients, employees have a right of ingress to and egress from the premises by use of entrances, landings, passenger elevators, service elevators, escalator...
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can rent from subletting be taxed under income from other sources?????