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Facts
The assessee declared rental income from leasing a building and amenities, claiming it under 'income from house property' with a 30% deduction. The Assessing Officer (AO) treated amenities income as 'income from other sources' and denied the deduction. The CIT(A) upheld the AO's order.
Held
The Tribunal held that income from providing space for antenna and glow sign, part of the building, should be taxed under 'income from house property'. However, income from 'watch and ward' and 'general maintenance' are services and should be taxed under 'income from other sources'. The matter was restored to the AO for bifurcation.
Key Issues
Whether income from amenities provided with leased property, such as space for antenna and sign boards, is to be treated as 'income from house property' or 'income from other sources', and consequently, eligible for the 30% deduction.
Sections Cited
143(3), 24(a), 56(2)(iii)
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Income Tax Appellate Tribunal, MUMBAI BENCH “H (SMC
Before: SHRI OM PRAKASH KANT & SHRI RAHUL CHAUDHARY
This appeal by the assessee is directed against order dated 30.08.2022 passed by the Ld. Commissioner of Income-tax (Appeals) [in short ‘the Ld. CIT(A)’] for assessment year 2015-16, raising following grounds:
1. That on the facts and circumstances of the case, the learned Assistant Commissioner of Income Tax erred in adding Rs.161,704/- - as unreconciled rent received as per 26AS though as unreconciled rent received as per 26AS though the same being reimbursement for expense incurred. being reimbursement for expense incurred.
2. That on the facts and circumstances of the case, the learned 2. That on the facts and circumstances of the case, the learned 2. That on the facts and circumstances of the case, the learned Assistant Assistant Assistant Commissioner Commissioner Commissioner of of of Income Income Income Tax Tax Tax erred erred erred treating treating treating Rs.2,479,680/ Rs.2,479,680/- as income from other sources instead of as income from other sources instead of income from house property and disallowing income from house property and disallowing 30% of deduction 30% of deduction u/s 24(a) on the same. u/s 24(a) on the same. 3 That on the facts and circumstances of the case, the learned 3 That on the facts and circumstances of the case, the learned 3 That on the facts and circumstances of the case, the learned Assistant Commissioner of Income Tax erred in not allowing Assistant Commissioner of Income Tax erred in not allowing Assistant Commissioner of Income Tax erred in not allowing standard deduction of 30 % amounting Rs.743,904 on amenities standard deduction of 30 % amounting Rs.743,904 on amenities standard deduction of 30 % amounting Rs.743,904 on amenities charges of Rs.2,479,680/ charges of Rs.2,479,680/- 2. Briefly stated, facts of the case are that the assessee fly stated, facts of the case are that the assessee, an fly stated, facts of the case are that the assessee individual filed its return of income for the year under consideration individual filed its return of income for the year under consideration individual filed its return of income for the year under consideration on 29.03.2016 declaring total income at Rs.22,56,100/-. The on 29.03.2016 declaring total income at Rs.22,56,100/ on 29.03.2016 declaring total income at Rs.22,56,100/ income declared included rental income from leasing of a building income declared included rental income from leasing of a building income declared included rental income from leasing of a building and amenities to ‘Kotak Mahindra Bank’. amenities to ‘Kotak Mahindra Bank’. The assessee declared The assessee declared said rental income from ‘building’ and ‘amenities’ under the head said rental income from ‘building’ and ‘amenities’ under the head said rental income from ‘building’ and ‘amenities’ under the head ‘income from house property’ and claimed deduction at the rate of ‘income from house property’ and claimed deduction at the rate of ‘income from house property’ and claimed deduction at the rate of thirty percentile against such income. thirty percentile against such income. The return of income file The return of income filed by the assessee was selected for scrutiny and statutory notices under the assessee was selected for scrutiny and statutory notices under the assessee was selected for scrutiny and statutory notices under the Income-tax Act, 1961 (in short ‘the Act’) were issued and tax Act, 1961 (in short ‘the Act’) were issued and tax Act, 1961 (in short ‘the Act’) were issued and complied with. In the assessment completed u/s 143(3) of the Act complied with. In the assessment completed u/s 143(3) of the Act complied with. In the assessment completed u/s 143(3) of the Act on 26.12.2017, the Assessing Officer denied the deduction at the on 26.12.2017, the Assessing Officer denied the deduction on 26.12.2017, the Assessing Officer denied the deduction rate of 30% amounting to Rs.7,43,904/ amounting to Rs.7,43,904/- on the rental income on the rental income received from amenities received from amenities which was claimed u/s 24(a) of the Act which was claimed u/s 24(a) of the Act . Aggrieved, the assessee filed appeal before the Ld. CIT(A) but could Aggrieved, the assessee filed appeal before the Ld. CIT(A) but could Aggrieved, the assessee filed appeal before the Ld. CIT(A) but could not succeed. Aggrieved, the assessee is in appeal before ITAT raising not succeed. Aggrieved, the assessee is in appeal befo not succeed. Aggrieved, the assessee is in appeal befo the grounds as reproduced above. the grounds as reproduced above.
3. Before us, the Ld. counsel for the assessee filed a Paper Book Before us, the Ld. counsel for the assessee filed a Paper Book Before us, the Ld. counsel for the assessee filed a Paper Book containing pages 1 to 34 comprising of copy of the leave and license containing pages 1 to 34 comprising of copy of the leave and license containing pages 1 to 34 comprising of copy of the leave and license agreements for building and for building and utilities /amenities.
As far as ground No. 1 of the appeal As far as ground No. 1 of the appeal is concerned, is concerned, the Ld. counsel for the assessee submitted that assessee did not wish to counsel for the assessee submitted that assessee did not counsel for the assessee submitted that assessee did not press this ground. In view of statement made at bar by the ld In view of statement made at bar by the ld In view of statement made at bar by the ld counsel, said ground is dismissed as said ground is dismissed as infructuous.
4.1 In ground No. 2 In ground No. 2, the assessee has challenged , the assessee has challenged disallowance of deduction @ 30% in respect of amenity charges claimed u/s 24(a) of deduction @ 30% in respect of amenity charges claimed u/s 24(a) of deduction @ 30% in respect of amenity charges claimed u/s 24(a) of the Act amounting to Rs.7,43,904/ the Act amounting to Rs.7,43,904/- by the lower authorities. by the lower authorities.
4.2 The facts in brief qua the issue in dispute are that the The facts in brief qua the issue in dispute are that the The facts in brief qua the issue in dispute are that the assessee entered int assessee entered into a rental agreement for leasing of building agreement for leasing of building named ‘Matri’ at Juhu, Mumbai and claimed said rental income ’ at Juhu, Mumbai and claimed said rental income ’ at Juhu, Mumbai and claimed said rental income under the head income from house property and claimed deduction under the head income from house property and claimed deduction under the head income from house property and claimed deduction at the rate of thirty percentile under section 24(a) of the Act, which at the rate of thirty percentile under section 24(a) of the Act, which at the rate of thirty percentile under section 24(a) of the Act, which has been allowed by the AO. Thus, d by the AO. Thus, deduction u/s 24(a) of the Act u/s 24(a) of the Act in respect of leave and license agreement in respect of leave and license agreement of building is not in of building is not in dispute. The assessee also entered into amenities agreement for he assessee also entered into amenities agreement for he assessee also entered into amenities agreement for providing (i) space for installation of antenna space for installation of antenna; (ii) space for put up space for put up club sign board;(iii) watch and ward securities and watch and ward securities and (iv) general maintenance. The assessee claimed maintenance. The assessee claimed that the income under this the income under this agreement for amenities agreement for amenities was also eligible for assess under eligible for assess under the ‘income from house property income from house property’ and claimed the deduction and claimed the deduction at the rate of 30% in respect of rental income from amenities. However, the in respect of rental income from amenities. However, the in respect of rental income from amenities. However, the Assessing Officer treated the amenities as separable from the Assessing Officer treated the amenities as separable from the Assessing Officer treated the amenities as separable from the building and assessed the same as and assessed the same as ‘income from other sources income from other sources’. The Ld. CIT(A) concluded that under the amenities agreement, the Ld. CIT(A) concluded that under the amenities agreement, the Ld. CIT(A) concluded that under the amenities agreement, the assessee has generated service income and which is not derived has generated service income and which is not derived has generated service income and which is not derived from the ownership of the property. Therefore, he upheld the finding from the ownership of the property. Therefore, he upheld the finding from the ownership of the property. Therefore, he upheld the finding of the Assessing Officer observing as under: of the Assessing Officer observing as under:
“5.5 Conclusion on Agreement Comparison: The Leave and 5.5 Conclusion on Agreement Comparison: The Leave and 5.5 Conclusion on Agreement Comparison: The Leave and License Agreement and the Amenit License Agreement and the Amenities Agreement serve distinct ies Agreement serve distinct purposes, and the income from each is classified differently purposes, and the income from each is classified differently purposes, and the income from each is classified differently under the Income under the Income-tax Act, 1961. The Leave and License tax Act, 1961. The Leave and License Agreement generates rental income, which is taxable as "Income Agreement generates rental income, which is taxable as "Income Agreement generates rental income, which is taxable as "Income from House Property" and is eligible for certain from House Property" and is eligible for certain deductions. The deductions. The Amenities Agreement, on the other hand, generates service Amenities Agreement, on the other hand, generates service Amenities Agreement, on the other hand, generates service income, which is taxable as "Income from Other Sources" and income, which is taxable as "Income from Other Sources" and income, which is taxable as "Income from Other Sources" and does not benefit from the same deductions. This distinction is does not benefit from the same deductions. This distinction is does not benefit from the same deductions. This distinction is crucial for accurately determining the appellant's tax liab crucial for accurately determining the appellant's tax liab crucial for accurately determining the appellant's tax liability and ensuring compliance with tax laws. Since this income is and ensuring compliance with tax laws. Since this income is and ensuring compliance with tax laws. Since this income is categorized as "Income from Other Sources," it does not qualify categorized as "Income from Other Sources," it does not qualify categorized as "Income from Other Sources," it does not qualify for the 30% standard deduction available under Section 24(a) for the 30% standard deduction available under Section 24(a) for the 30% standard deduction available under Section 24(a) for income from house property. Instead, it is taxed as income for income from house property. Instead, it is taxed as income for income from house property. Instead, it is taxed as income from services rendered, which has different tax implications. om services rendered, which has different tax implications.” om services rendered, which has different tax implications.
Before us, the Ld. counsel for the assessee submitted that Before us, the Ld. counsel for the assessee submitted that Before us, the Ld. counsel for the assessee submitted that under the amenities agreement, the assessee has under the amenities agreement, the assessee has received rent for received rent for space provided for the antenna and provided for the antenna and Glow sign board board, which is part of the property and not not any kind of service, therefore, same should therefore, same should be taxed under the head be taxed under the head ‘income from other sources income from other sources’. The Ld. counsel relied on the decision of the Co counsel relied on the decision of the Co-ordinate Bench of the ordinate Bench of the Tribunal in the case of Suguna Kapur in Suguna Kapur in Tribunal in the case of for assessment year 2009 for assessment year 2009-10. The relevant finding of the Tribunal The relevant finding of the Tribunal in the said case is reproduced as under: in the said case is reproduced as under:
“6. We have heard the rival submissions and considered 6. We have heard the rival submissions and considered 6. We have heard the rival submissions and considered them carefully. After considering the submissions and them carefully. After considering the submissions and them carefully. After considering the submissions and perusing the material on re perusing the material on record, we find that assessee cord, we find that assessee deserves to succeed on the issue involved. Copy of deserves to succeed on the issue involved. Copy of deserves to succeed on the issue involved. Copy of agreements are placed on record. At last page of the agreements are placed on record. At last page of the agreements are placed on record. At last page of the agreement list of amenities is mentioned. First is electricity agreement list of amenities is mentioned. First is electricity agreement list of amenities is mentioned. First is electricity connection. It is provided that assessee will provide connection. It is provided that assessee will provide connection. It is provided that assessee will provide electricity connection however charges will be paid by the city connection however charges will be paid by the city connection however charges will be paid by the licensee. In second amenities, it is shown that the licensor licensee. In second amenities, it is shown that the licensor licensee. In second amenities, it is shown that the licensor i.e assessee also permit the licensee to put signage at all i.e assessee also permit the licensee to put signage at all i.e assessee also permit the licensee to put signage at all the locations at no extra cost and if any permission is the locations at no extra cost and if any permission is the locations at no extra cost and if any permission is required that would be obta required that would be obtained by the licensee. From this ined by the licensee. From this list of amenities, we donot understand what service has list of amenities, we donot understand what service has list of amenities, we donot understand what service has been provided by the assessee. However, two separate been provided by the assessee. However, two separate been provided by the assessee. However, two separate agreements have been made by the assessee: one for rent agreements have been made by the assessee: one for rent agreements have been made by the assessee: one for rent i.e monthly license fee and another for services of i.e monthly license fee and another for services of i.e monthly license fee and another for services of amenities. But as stated above, infact no amenities have es. But as stated above, infact no amenities have es. But as stated above, infact no amenities have been provided by the assessee for which it can be said that been provided by the assessee for which it can be said that been provided by the assessee for which it can be said that the assessee is charging any license fee. The contention of the assessee is charging any license fee. The contention of the assessee is charging any license fee. The contention of Ld. DR may be correct that these two agreements may be Ld. DR may be correct that these two agreements may be Ld. DR may be correct that these two agreements may be entered for the purpose of savi entered for the purpose of saving house tax. In our ng house tax. In our considered view, character of income cannot be changed considered view, character of income cannot be changed considered view, character of income cannot be changed either by entering two agreements or by making other either by entering two agreements or by making other either by entering two agreements or by making other evidence. The amount of license fee earned by assessee on evidence. The amount of license fee earned by assessee on evidence. The amount of license fee earned by assessee on account of two agreements infact is on account of property account of two agreements infact is on account of property account of two agreements infact is on account of property given on license and the entire income of the property, in icense and the entire income of the property, in icense and the entire income of the property, in our considered view, has to be treated as income from our considered view, has to be treated as income from our considered view, has to be treated as income from house property and not income from other sources which is house property and not income from other sources which is house property and not income from other sources which is treated by Assessing Officer for the reason that a separate treated by Assessing Officer for the reason that a separate treated by Assessing Officer for the reason that a separate agreement has been entered on accou agreement has been entered on account of amenities nt of amenities provided by assessee. provided by assessee.
The case laws relied upon by Assessing Officer, are 7. The case laws relied upon by Assessing Officer, are 7. The case laws relied upon by Assessing Officer, are distinguishable as in both of the case separate services distinguishable as in both of the case separate services distinguishable as in both of the case separate services were provided by the assessee. One house was given on were provided by the assessee. One house was given on were provided by the assessee. One house was given on rent and there were other amenities like furniture rent and there were other amenities like furniture rent and there were other amenities like furniture and air- conditioning etc. for which separate rent was taken and, conditioning etc. for which separate rent was taken and, conditioning etc. for which separate rent was taken and, therefore, that amount was treated as income from other therefore, that amount was treated as income from other therefore, that amount was treated as income from other sources. Hon'ble Calcutta High Court as well as Kerala sources. Hon'ble Calcutta High Court as well as Kerala sources. Hon'ble Calcutta High Court as well as Kerala High Court has upheld these contentions. High Court has upheld these contentions.
However, in the present case, it is 8. However, in the present case, it is seen that both the seen that both the agreements relate to one property without providing any agreements relate to one property without providing any agreements relate to one property without providing any amenities. Providing an electricity connection, it cannot be amenities. Providing an electricity connection, it cannot be amenities. Providing an electricity connection, it cannot be said that in regular services, has been provided by the said that in regular services, has been provided by the said that in regular services, has been provided by the assessee. Charges of electricity has been paid by licensee assessee. Charges of electricity has been paid by licensee assessee. Charges of electricity has been paid by licensee and not by assessee. not by assessee.
Before, The Hon'ble Supreme Court in case of Shambhu 9. Before, The Hon'ble Supreme Court in case of Shambhu 9. Before, The Hon'ble Supreme Court in case of Shambhu Investment, the facts were that the assessee owned a Investment, the facts were that the assessee owned a Investment, the facts were that the assessee owned a movable property. It occupied a proportion of property and movable property. It occupied a proportion of property and movable property. It occupied a proportion of property and let out the rest to be used as table space to occupants with let out the rest to be used as table space to occupants with let out the rest to be used as table space to occupants with furniture, lights and air , lights and air-conditioners. The assessee provides conditioners. The assessee provides services like watch and ward staff, electricity and water services like watch and ward staff, electricity and water services like watch and ward staff, electricity and water and other common amenities. The monthly rent was and other common amenities. The monthly rent was and other common amenities. The monthly rent was payable inclusive of all charges. The assessee had also payable inclusive of all charges. The assessee had also payable inclusive of all charges. The assessee had also recovered by way of security from the oc recovered by way of security from the occupants. The cupants. The Hon'ble High Court held that income from the property was Hon'ble High Court held that income from the property was Hon'ble High Court held that income from the property was assessable in the hands of the assessee’s income from assessable in the hands of the assessee’s income from assessable in the hands of the assessee’s income from house property. The assessee preferred appeal to the house property. The assessee preferred appeal to the house property. The assessee preferred appeal to the Hon'ble Supreme Court. The Hon'ble Supreme Court also Hon'ble Supreme Court. The Hon'ble Supreme Court also Hon'ble Supreme Court. The Hon'ble Supreme Court also dismissed the appeal hol dismissed the appeal holding that there is no reason to ding that there is no reason to interfere with the conclusion arrived at by the Hon'ble High interfere with the conclusion arrived at by the Hon'ble High interfere with the conclusion arrived at by the Hon'ble High Court. Whatever the common services and amenities were Court. Whatever the common services and amenities were Court. Whatever the common services and amenities were provided that were treated as linked with the rental income provided that were treated as linked with the rental income provided that were treated as linked with the rental income and accordingly entire income was treated as inc and accordingly entire income was treated as inc and accordingly entire income was treated as income from house property. house property.
In the case, in hand also the assessee though has 10. In the case, in hand also the assessee though has 10. In the case, in hand also the assessee though has entered two agreements but they related to the same entered two agreements but they related to the same entered two agreements but they related to the same property and whatever the amount is received, in our property and whatever the amount is received, in our property and whatever the amount is received, in our considered view is to be treated as income from house considered view is to be treated as income from house considered view is to be treated as income from house property and not property and not income from other sources.
In case of Bakhtawar Construction Pvt. Ltd. 162 ITR 11. In case of Bakhtawar Construction Pvt. Ltd. 162 ITR 11. In case of Bakhtawar Construction Pvt. Ltd. 162 ITR 452, the Hon'ble Bombay High Court has decided similar 452, the Hon'ble Bombay High Court has decided similar 452, the Hon'ble Bombay High Court has decided similar issue in which it was held as under: issue in which it was held as under:- “that the true purport “that the true purport of the agreements, gleaned from a reading of all parts of the agreements, gleaned from a reading of all parts of the agreements, gleaned from a reading of all parts thereof, was that the tenants were given thereby only the hereof, was that the tenants were given thereby only the hereof, was that the tenants were given thereby only the facility of utilizing the product of the installation, viz., the facility of utilizing the product of the installation, viz., the facility of utilizing the product of the installation, viz., the cold or conditioned air. There was no letting of the cold or conditioned air. There was no letting of the cold or conditioned air. There was no letting of the installation to the tenants. There being no letting of the installation to the tenants. There being no letting of the installation to the tenants. There being no letting of the installation, the requ installation, the requirements of section 56(2)(iii) had not irements of section 56(2)(iii) had not been met. Accordingly, the income derived by the assessee been met. Accordingly, the income derived by the assessee been met. Accordingly, the income derived by the assessee from the premises under the leases could not be taxed from the premises under the leases could not be taxed from the premises under the leases could not be taxed under the head of income from other sources but must be under the head of income from other sources but must be under the head of income from other sources but must be taxed as income from property.” taxed as income from property.”
The ratio of 12. The ratio of the Hon'ble Supreme Court, and Hon'ble the Hon'ble Supreme Court, and Hon'ble Bombay High Court squarely applicable on the facts of Bombay High Court squarely applicable on the facts of Bombay High Court squarely applicable on the facts of present case. Similar views have been expressed by the present case. Similar views have been expressed by the present case. Similar views have been expressed by the Hon'ble Madras High Court in case of CIT vs A.S.Jaya Hon'ble Madras High Court in case of CIT vs A.S.Jaya Hon'ble Madras High Court in case of CIT vs A.S.Jaya Kumar 215 ITR 422. Kumar 215 ITR 422.
In view of the above facts and 13. In view of the above facts and circumstances and in circumstances and in view of the decisions of the Hon'ble Supreme Court and view of the decisions of the Hon'ble Supreme Court and view of the decisions of the Hon'ble Supreme Court and Bombay High Court and also Madras High Court, we are of Bombay High Court and also Madras High Court, we are of Bombay High Court and also Madras High Court, we are of the considered view that entire amount received by the considered view that entire amount received by the considered view that entire amount received by assessee on account of two separate agreements is to be assessee on account of two separate agreements is to be assessee on account of two separate agreements is to be treated as incom treated as income from house property. Accordingly, we e from house property. Accordingly, we direct the Assessing Officer to treat the entire consideration, direct the Assessing Officer to treat the entire consideration, direct the Assessing Officer to treat the entire consideration, as income from house property. We order accordingly. as income from house property. We order accordingly. as income from house property. We order accordingly.” 5.1 We find that in the said case also amenities in the nature of We find that in the said case also amenities in the nature of We find that in the said case also amenities in the nature of providing permission for permission for electricity connection and permitting the electricity connection and permitting the licensee to put glow sign glow sign at the location, has been held , has been held not to be the service provided by the assessee the service provided by the assessee and part of rental income from and part of rental income from building property. We also find that the coordinate bench of the We also find that the coordinate bench of the We also find that the coordinate bench of the tribunal in the case of he case of Maker Tower Premises Co- -op society Ltd vs ACIT reported in (2021) 125 taxmann.com 220 ( Mumbai- vs ACIT reported in (2021) 125 taxmann.com 220 ( Mumbai vs ACIT reported in (2021) 125 taxmann.com 220 ( Mumbai Trib) held that income earned by the assessee on account of renting held that income earned by the assessee on account of renting held that income earned by the assessee on account of renting out of terrace for purpose of installation of the antenna tower was out of terrace for purpose of installation of the antenna tower was out of terrace for purpose of installation of the antenna tower was taxable as income from house property. ome from house property. In the instant case before In the instant case before us also following four us also following four kinds of services are referred in the Schedule of services are referred in the Schedule of the amenities agreement which is available on Paper Book page of the amenities agreement which is available on Paper Book page of the amenities agreement which is available on Paper Book page 14 to 18:
SCHEDULE (Details of the facilities/amenities) The Licensors shall provide the following facilities/amenities Licensors shall provide the following facilities/amenities Licensors shall provide the following facilities/amenities to the Licensee at no extra to the Licensee at no extra cost:
Space for installation of V Space for installation of V-sat Antenna at an sat Antenna at an appropriate place. appropriate place.
Allow Licensee to put its Glow Sign Boards at Allow Licensee to put its Glow Sign Boards at Allow Licensee to put its Glow Sign Boards at mutually agreed appropriate places. mutually agreed appropriate places.
Watch and Ward & Watch and Ward & Security. 4. General Maintenance General Maintenance Licensor 5.2 Respectfully, following the above decision, we are of the Respectfully, following the above decision, we are of the Respectfully, following the above decision, we are of the opinion that the amenities opinion that the amenities in the nature of providing space providing space for installation of antenna and to of antenna and to put up glow sing board are not in the put up glow sing board are not in the nature of the services but are in the nature of the rent for providing s but are in the nature of the rent for providing s but are in the nature of the rent for providing space which is part of the building and therefore, corresponding space which is part of the building and therefore, corresponding space which is part of the building and therefore, corresponding rent is eligible to be taxed under the head rent is eligible to be taxed under the head ‘income from house income from house property’. However, in respect of . However, in respect of ‘watch and ward watch and ward’ and ‘security’ and ‘general maintenance general maintenance’ which are in the nature of service and which are in the nature of service and cannot be treated as part of the cannot be treated as part of the ‘rental income rental income’ in respect of building and land appurtenant there to land appurtenant there to. Since the rental income Since the rental income from providing space for antenna and glow sign has not been from providing space for antenna and glow sign has not been from providing space for antenna and glow sign has not been identified separately in agreement, d separately in agreement, we feel appropriate to feel appropriate to restore the matter back to the Ld. Assessing Officer for matter back to the Ld. Assessing Officer for determing determing bifurcation of the rental towards space for installation and glow sing and allow the rental towards space for installation and glow sing and allow the rental towards space for installation and glow sing and allow the said part of the rental income to be taxed under the head the said part of the rental income to be taxed under the h the said part of the rental income to be taxed under the h income from house property. The balance part of the rent related to income from house property. The balance part of the rent related to income from house property. The balance part of the rent related to watch and ward security and general maintenance is directed to be watch and ward security and general maintenance is directed to be watch and ward security and general maintenance is directed to be taxed under the head taxed under the head ‘income from other sources income from other sources’ being services separate from the ownership of the separate from the ownership of the building and land a building and land appurtenant there to. The ground No The ground Nos. 2 and 3 of the appeal of the assessee are . 2 and 3 of the appeal of the assessee are accordingly allowed for statistical purposes. accordingly allowed for statistical purposes.
In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for In the result, the appeal of the assessee is allowed for statistical purposes. statistical purposes.
Order pronounced in the open Court on nounced in the open Court on 29/01 /01/2025.