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Sec. 145, 22, 28(i) & 56 of Income-tax Act, 1961 - Method of accounting - Revenue preferred appeal against the order of Tribunal in holding that the Ao ought to have followed "Complete Contract Method’ as claimed by the assessee and rental income received from Forum Mall should be brought to tax under the head "profits and gains from business" and income from fit outs should be brought to tax under the head ‘income from other sources’. High Court dismissed the appeal of the revenue confirming the order of Tribunal holding that “if assessee is in the business of taking land, putting up commercial building thereon, letting out such building with all furniture as his profession or his business then notwithstanding the fact that he has constructed building and he has also provided other facilities and even if there are two separate rental deeds, it does not fall within the income from house property”. - CIT V/s PRESTIGE ESTATE PROJECTS PVT. LTD. -  274 TAXMAN 006 (KARN)