M/S Y.S. AND CO-OWNERS vs. INCOME TAX OFFICER ETC.

Bench: MR. JUSTICE SANJEEV PRAKASH SHARMA,MR. JUSTICE SANJAY VASHISTH

46,800/ land and construction of go owever, upheld the order of the A ived as rent from open plinths under the head income from othe ling within the definition of ’bu m house property. The Revenue challenged the or he appellant also filed cross objec ted 25.05.2007 held the incom he AOP. However, the submi -2- Thus, the income