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HomeDirect TaxLease Rentals from SEZ IT Parks Taxable as Business Income: ITAT Allows...

Lease Rentals from SEZ IT Parks Taxable as Business Income: ITAT Allows Change of Head of Income in S. 153A Proceedings

Direct Tax

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By Mariya Paliwala
Lease Rentals from SEZ IT Parks Taxable as Business Income: ITAT Allows Change of Head of Income in S. 153A Proceedings

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The Income Tax Appellate Tribunal (ITAT), Mumbai Bench, has held that an assessee can validly change the head of income in returns filed under Section 153A of the Income-tax Act in case of abated assessments.  The bench of Saktijit Dey (Vice President) and Girish Agrawal (Accountant Member) ruled that lease rental income derived from Special Economic…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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