Dismissing the appeal of the revenue the Court held that rental income received from Forum Mall should be considered as income from business and not income from house property. (AY. 2005-06)
CIT v. Prestige Estate Projects Pvt Ltd (2022) 440 ITR 343 (Karn.) (HC)
S. 28(i) : Business income-Income from house property-Income from other sources-Rental income from Mall should be considered as business. [S. 22, 56]