Maker Tower Premises Co. Op. Society Ltd. v. ACIT (2021) 187 ITD 653 (Mum.)(Trib.)

S. 22 : Income from house property-Renting of terrace for installation of antenna tower was taxable as income from house property and not as income from other sources. [S. 56]

Income earned by assessee on account of renting out of terrace for purpose of installation of antenna tower was taxable as income from house property and not as income from other sources. (AY. 2014-15)