73 results for “house property”+ Section 13(8)clear
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Bench: Shri Ravish Sood & Shri Balakrishnan S.
Section 2(13) of the Act included any trade, commerce, or manufacture or any adventure or concern in the nature of trade, commerce or manufacture, the assessee company submitted that, the activities systematically undertaken by the assessee company which had no control over the premises that were offered on rent to its associate entities along with bouquet of amenities