https://www.taxtmi.com/caselaws?id=64228 Income from house property depends on real ownership of the superstructure, not merely possession or occupation, and unregistered or insufficiently stamped arrangements cannot by themselves create a transferable interest in immovable property. At the same time, ownership of the land does not automatically determine ownership of the building, because a person may own a superstructure erected on another's land. The assessability of the rental income, the alleged rent receivable from M/s Indraprastha Builders (P) Ltd., and the claim for deduction of unrealised rent required fresh examination of the governing agreements and statutory conditions, and the matter was restored for redetermination in accordance with law. en-us Wed, 30 Sep 1992 00:00:00 +0530 Sat, 05 Feb 2011 15:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64228 Income from house property depends on real ownership of the superstructure, not merely possession or occupation, and unregistered or insufficiently stamped arrangements cannot by themselves create a transferable interest in immovable property. At the same time, ownership of the land does not automatically determine ownership of the building, because a person may own a superstructure erected on another's land. The assessability of the rental income, the alleged rent receivable from M/s Indraprastha Builders (P) Ltd., and the claim for deduction of unrealised rent required fresh examination of the governing agreements and statutory conditions, and the matter was restored for redetermination in accordance with law. Case-Laws Income Tax Wed, 30 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64228