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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>Chargeability of house property: annual value of owned buildings taxable under Income from house property head.</h1> The annual value of buildings or appurtenant land owned by an assessee is taxable under the head Income from House Property when the assessee is entitled to receive the income in his own right; ownership includes deemed ownership and need not be evidenced by a sale deed. Exclusions apply where the owner occupies the property for a taxable business or profession, where letting of vacant land is taxed as other sources, and in commercial or business contexts where property is stock in trade or letting is part of business activity.

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