Income from business on rent of service apartment

Susmita Dutta, CA , CPA (CA ) (2141 Points)

10 December 2019  

Dear Professionals,

One of our client was NRI on 2014-15 (working on marine) had additional income from rental on service apartment which has been shown in the income tax return as income from business.

But received a notice from the department that the income should be shown as income from house property.

Please let me know if you have any suggestion supporting that it is income from business with supporting case laws.