“Shopping is no longer mere purchasing products. Shopping malls have transformed what was once an activity merely based on need and necessity to an experience of enjoyment and entertainment.” A two-judge bench of the Kerala High Court has held that the rent received by the Company from letting out the shop rooms in a mall […]
The post Rent received from Letting out Shop Rooms in Mall constitute “Business Income”: Kerala High Court [Read Judgment] appeared first on Taxscan | Simplifying Tax Laws.
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