S. 28(i) : Business income-Income from house property-Leasing, operating and maintaining mall-Rental income assessable as business income and not as income from house property-Interest expense, depreciation and other expenses allowable as business expenditure. [S. 22, 37(1)]
ACIT v. Ruchi Malls Pvt. Ltd. (2021)92 ITR 62 (SN) (Delhi)(Trib.)