Case Law Details
Case Name : Knowell Realtors (India) Pvt Ltd Vs ACIT (Kerala High Court)
Appeal Number : I.T.A. No. 38 of 2023
Date of Judgement/Order : 19/11/2024
Related Assessment Year : 2012-13
Courts :
All High Courts Kerala High Court
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Knowell Realtors (India) Pvt Ltd Vs ACIT (Kerala High Court)
Kerala High Court held that as rental income of property already treated under the head ‘income from house property’, the sale of said property to be assessed under the head ‘capital gains’ and not as ‘business income’ since there is no change in any circumstance.<
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