RAJ DADARKAR & ASSOCIATES vs ASSISTANT COMMISSIONER OF INCOME TAX

Authority: Supreme Court Date: 2017-05-09 Section: 22, 27, 148, 143(2) Acts: Income Tax Act 1961, Indian Partnership Act Result: Revenue Citation: (2017) 99 CCH 0012 ISCC : (2017) 157 DTR 0225 (SC) : (2017) 394 ITR 0592 (SC) : (2017) 248 TAXMAN 00 Justices: A. K. SIKRI & ASHOK BHUSHAN, JJ. Appeal No: CIVIL APPEAL NOS. 6455-6460 OF 2017 (ARISING OUT OF SLP(C) NO(S). 17277-172
Whether the appellant, deemed owner of a shopping centre under Section 27(iiib) of the Income Tax Act, 1961, should have its rental income taxed under 'Income from House Property' or 'Profits and Gains from Business or Profession'? --- Held: Income from House Property.

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