PRINCIPAL COMMISSIONER OF INCOME TAX 1 KOLKATA vs. M/S GANESH REALTY AND MALL DEVELOPMENT PVT LTD

Accordingly, the appeal fails and the same stands dismissed

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

House Property Income? (ii) Whether the Learned Income Tax Appellate Tribunal erred in facts and circumstances and in law in allowing for treatment of income of Rs.1,17,76,064/- received as utility charges on renting of various utility services as “Business Income” instead of “Income from Other Sources”? (iii) Whether the Learned Income Tax Appellate Tribunal erred in facts

PRINCIPAL COMMISSIONER OF INCOME TAX -3, KOLKATA vs. M/S. ITC LIMITED

Appeal is allowed to the extent indicated