Dy. CIT v. Cache Properties Pvt. Ltd. (2021) 89 ITR 38 (SN) (Hyd.)(Trib.)

S. 22 : Income from house property-Income from business-Rental income from leasing of flats-Assessable as income from house property. [S. 28(i)]

Held that the assessee  which is engaged in infrastructure development and  rental services. Rental income is assessable as income from house property. (AY. 2011-12, 2013-14)