Dismissing the appeal of the revenue the Tribunal held that nature of service provided was linked to the premises and the auxiliary services which are directly linked to the leasing of property the gross receipts on account of amenities / services provided by the assessee is taxable under the head income from house property and not income from other sources. (dt. 19-1-2021). (AY. 2013-14)
ACIT v. XTP Design Furniture Ltd. (2021) BCAJ-May-P. 50 (Mum.) (Trib.)
S. 22 : Income from house property-Leasing of the property-Additional common facilities like, lift, security, fire-fighting system common area facilities, car parking terrace use, water supply etc-License fees and amenities fes-Assessable as income from house property and not as income from other sources. [S. 56]