https://www.taxtmi.com/caselaws?id=65668 The Tribunal held that the rent should be split into components for the building and furniture/fixtures, allowing deductions for electrical expenses and depreciation on furniture/fixtures despite disallowing depreciation on the building. The CIT(A)'s decision in favor of the assessee was set aside, and the case was remanded to the AO for separate computation of income from house property and other sources after fair apportionment of the gross rental. The Departmental appeal was partially allowed on the issue of deductions for electrical expenses and depreciation on furniture/fixtures. en-us Fri, 25 Aug 2000 00:00:00 +0530 Fri, 18 Feb 2011 12:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65668 The Tribunal held that the rent should be split into components for the building and furniture/fixtures, allowing deductions for electrical expenses and depreciation on furniture/fixtures despite disallowing depreciation on the building. The CIT(A)'s decision in favor of the assessee was set aside, and the case was remanded to the AO for separate computation of income from house property and other sources after fair apportionment of the gross rental. The Departmental appeal was partially allowed on the issue of deductions for electrical expenses and depreciation on furniture/fixtures. Case-Laws Income Tax Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65668