Rental Receipts from IT Parks – Business Income or House Property?

DCIT Vs Advant IT Park Private Ltd. (ITAT Delhi)

Characterisation of Rental Receipts from IT Parks – Business Income or House Property?; IT Park Receipts Treated as Business Income Due to Commercial Exploitation; Lease Rent Reclassified as Business Income Based on Nature of Activity; Lease Rent Reclassified as Business Income Based on Nature of Activity; Composite IT Park Operations Qualify for Business Income Treatment; CBDT Circular Cannot Deny Business Income Without Factual Analysis; Consistency Principle Applied in Head of Income Classification Dispute; IT Park Leas

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