https://www.taxtmi.com/caselaws?id=62540 The Tribunal classified income from a building with an air-conditioning plant as "income from other sources" for 1986-87 due to inseparability. Depreciation was allowed for the building and plant. Interest on construction loans was fully deductible, contrary to the Commissioner's partial allowance. House tax and ground rent deductions were permitted. For 1985-86, income was assessed under property income due to the plant's non-existence. The Tribunal modified the order, allowing appeals in part. en-us Mon, 22 Apr 1991 00:00:00 +0530 Thu, 20 Jan 2011 13:10:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62540 The Tribunal classified income from a building with an air-conditioning plant as "income from other sources" for 1986-87 due to inseparability. Depreciation was allowed for the building and plant. Interest on construction loans was fully deductible, contrary to the Commissioner's partial allowance. House tax and ground rent deductions were permitted. For 1985-86, income was assessed under property income due to the plant's non-existence. The Tribunal modified the order, allowing appeals in part. Case-Laws Income Tax Mon, 22 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62540