M/s. Kirloskar Systems Ltd. Versus Asstt. Commissioner of Income-Tax - Income Tax - ITAT BANGALORE - Tri - Income from letting out of fit outs - Held that - The fit out rent was earned from letting various facilities such as interiors, furniture and fixtures, electrical fittings etc. - The fit outs form an integral part of the structure owned by the assessee - Following Addl. CIT v. Hindustan Machine Tools Ltd 1979 (6) TMI 27 - KARNATAKA High Court - The intention of the parties in entering in................................... Income Tax - Case Laws
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