Income from house property - Income received on leasing of land...

Income from house property - Income received on leasing of land and building - the assessee had correctly shown the said income under the head “income from house property” as the assessee had fulfilled all the basis conditions of Section 22 of the Act for treating the income under the head “income from house property”, therefore, it was rightly held that the assessee was also entitled for deduction U/s 24(a) and 24(b) of the Act. - AT