https://www.taxtmi.com/caselaws?id=61997 The ITAT held that the rental income from the property should not be taxed as income from house property for the relevant assessment year. The building tax liability was not allowed as a deduction, as it had not been levied. The rental income was directed to be assessed as "Income from other sources," with the CIT (Appeals) tasked to consider the allowability of expenses against the income. The departmental appeal was partially allowed, remitting the expense consideration back to the CIT (Appeals). en-us Thu, 07 Oct 1993 00:00:00 +0530 Mon, 17 Jan 2011 15:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61997 The ITAT held that the rental income from the property should not be taxed as income from house property for the relevant assessment year. The building tax liability was not allowed as a deduction, as it had not been levied. The rental income was directed to be assessed as "Income from other sources," with the CIT (Appeals) tasked to consider the allowability of expenses against the income. The departmental appeal was partially allowed, remitting the expense consideration back to the CIT (Appeals). Case-Laws Income Tax Thu, 07 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61997