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<h1>Leasehold income classified as 'house property' not 'other sources'</h1> The High Court of Calcutta held that income from a leasehold property is to be assessed as income from 'house property' rather than 'other sources'. The ... Income From Property The High Court of Calcutta ruled that the income from a leasehold property should be assessed as income from 'house property' and not from 'other sources'. The court found that the lessee could not be considered the owner of the property as they did not raise any new construction on the leased land. The Tribunal's decision was overturned, and the judgment was in favor of the Revenue.
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