ANURAG KONDURU,BANGALORE vs. DCIT, CIRCLE-2(2)(1), BANGALORE

ITA 2845/BANG/2025Status: DisposedITAT Bangalore24 September 2026AY 2023-246 pages
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What were the facts?

The assessee leased commercial premises from BMTC and sub-let them to another company, offering the income as business income. The AO treated it as income from house property, making an addition after deducting lease rent paid.

What did the Tribunal hold?

The Tribunal held that the assessee was not the owner of the property, and the activity involved commercial exploitation of leased rights along with ancillary services. Therefore, the income is assessable under 'Profits and gains of business or profession'.

What were the issues?

Whether income from sub-letting leased commercial premises, along with ancillary services, is assessable as 'Income from house property' or 'Profits and gains of business or profession'.

Which sections of the Income-tax Act were involved?

Section 22,Section 44AD

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI WASEEM AHMED & SHRI KESHAV DUBEY

PER SHRI WASEEM AHMED, ACCOUNTANT MEMBER:

The present appeal filed by the assessee pertaining to A.Y. 2023-24 is directed against the order of the learned Commissioner of Income Tax (Appeals) (hereafter, the Ld. CIT(A)) u/s 250 of the Income Tax Act, 1961 (hereafter, the Act) vide order dated 24.10.2025. 2. In the m

The order continues below.

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