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Case law / judgement of supreme court

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17 October 2012 Suppose the company earning the rent on house property. whether there are any case law or judgement of supreme court for rent income can be treated as buisness income and not from income from house property. If yes please provide the citation
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Bhaskaran Chackrapani Warrier

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Bhaskaran Chackrapani Warrier (Expert)
17 October 2012 No precise test. Following cases ,among others,can be referred to -

i) Universal Plast Ltd 237 ITR 454(SC)
ii) Everest Hotels Ltd 114 ITR 779(Cal)
iii) Vikram Cotton Mills Ltd 169 ITR 597 (SC)
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