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Case Law Details

Case Name : Manek Lodge Properties Vs. Additional Commissioner of Income Tax (ITAT Mumbai)
Related Assessment Year : 2011-12
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Manek Lodge Properties Vs. Additional Commissioner of Income Tax (ITAT Mumbai)

In the present case the assessee is nothing but association of co-owners of certain properties whose only objective is to derive income from letting out of property and nothing more. The bench also held that if the contention of Assessee is to be accepted, then every assessee exclusively deriving rental income would necessarily be assessed under Business Head as against specific head of Income from House Property. Therefo

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