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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Unrealised rent deemed income from house property when realised, taxable in the year of receipt.</h1> Where rent previously irrecoverable from a tenant is subsequently realised, the amount realised is deemed to be income chargeable under the head Income from house property and is taxed as income of the previous year in which it is realised, whether or not the assessee is the owner of the property in that year.

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