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<h1>Tax categorization of lease rent for official receiver clarified by Allahabad High Court.</h1> <h3>Commissioner Of Income-Tax Versus SB. Sugar Mills</h3> The High Court of Allahabad held that lease rent received by the official receiver should be categorized under 'Other sources' for tax assessment, not ... Business, Other Sources The High Court of Allahabad ruled that the lease rent received by the official receiver should be assessed under the head 'Other sources' and not 'Profits and gains of business.' The official receiver should be taxed as an individual, not as an association of persons. The judgment was delivered by B. P. JEEVAN REDDY C. J. and the reference was ordered accordingly with no costs.