{"id":63662,"date":"2026-08-04T05:43:19","date_gmt":"2026-08-04T00:13:19","guid":{"rendered":"https:\/\/itatonline.org\/digest\/bindumalyam-panduranga-allanharinarayan-v-ito-2025-125-itr-507-175-taxmann-com-388-bang-trib-2\/"},"modified":"2026-08-04T05:43:19","modified_gmt":"2026-08-04T00:13:19","slug":"bindumalyam-panduranga-allanharinarayan-v-ito-2025-125-itr-507-175-taxmann-com-388-bang-trib-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bindumalyam-panduranga-allanharinarayan-v-ito-2025-125-itr-507-175-taxmann-com-388-bang-trib-2\/","title":{"rendered":"Bindumalyam Panduranga Allanharinarayan v. ITO (2025) 125 ITR 507 \/ 175 taxmann.com 388 (Bang.)(Trib.)"},"content":{"rendered":"<p>The assessee received rent and maintenance charges under a lease arrangement. The maintenance charges related to facility management services such as housekeeping, security, lifts, power supply, CCTV and other amenities. The Tribunal held that these services were distinct from mere letting of property and could have been independently rendered by a third party. Accordingly, the maintenance charges were assessable as business income under the head &#8220;Profits and gains of business or profession&#8221; and not as income from house property. (AY. 2018-19).<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 28(i): Business income-Rental income-Maintenance charges received under separate arrangement-Taxable as business income and not as income from house property.  [S. 2(13, 22 44AD] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-63662","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gyO","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63662","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=63662"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63662\/revisions"}],"predecessor-version":[{"id":63663,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/63662\/revisions\/63663"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=63662"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=63662"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=63662"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}