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Case Law Details

Case Name : M/s Jagdamba Sahakari Sakhar Karkhana Ltd. Vs CIT (ITAT Pune)
Related Assessment Year :
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Brief of the Case

ITAT Pune held In the case of M/s Jagdamba Sahakari Sakhar Karkhana Ltd. vs. CIT that it is not justified to show the rental income from the leasing out of its entire factory premises and industrial unit as income from business & profession as the assessee has not carried out any business of its own even in the preceding 5 years. Also the lease agreement does not show any intention of the assessee to resume the business in future. Accordingly it was decided that income shoul

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