https://www.taxtmi.com/caselaws?id=61829 A mere agreement to sell a flat, even with possession delivered, did not justify taxing notional lease rent as either income from other sources or house property income where no registered conveyance had passed and no real rent had accrued; the estimated rental additions were deleted. By contrast, interest separately stipulated and actually received on unpaid instalments under the same agreement was contractual income and remained taxable as income from other sources, so that addition was sustained. en-us Mon, 06 Jul 1992 00:00:00 +0530 Sat, 15 Jan 2011 15:11:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61829 A mere agreement to sell a flat, even with possession delivered, did not justify taxing notional lease rent as either income from other sources or house property income where no registered conveyance had passed and no real rent had accrued; the estimated rental additions were deleted. By contrast, interest separately stipulated and actually received on unpaid instalments under the same agreement was contractual income and remained taxable as income from other sources, so that addition was sustained. Case-Laws Income Tax Mon, 06 Jul 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61829