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Chandrakant Rai (Querist)
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27 December 2013 I have income related to house property but shown in ITR as U/H income from business & profession
I want to justify by any case law who can help me

Nikhil Kaushik

Nikhil Kaushik (Expert)
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29 December 2013 CIT v. Halai Nemon Association [2000] 243 ITR 439 (Mad.

Karanpura Development Co. Ltd. v. CIT [1962] 44 ITR 362 (SC).

however, please note that more often than note, it will be classified as income from house property. in very limited circumstances, it is allowed as business income.

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