https://www.taxtmi.com/caselaws?id=66495 A payment described in a salary certificate as arrears of house rent allowance was held not to be salary income where the deputation terms granted only a free-furnished house and no house rent allowance. The later university proceedings showed that, because accommodation was not provided, rent was payable for the house occupied by the assessee. Since the heads of income are mutually exclusive, the same receipt could not be taxed as salary and as house property income. On the facts, the amount was rent for the house and its addition as HRA or salary income was unsustainable. en-us Mon, 27 Apr 1987 00:00:00 +0530 Sat, 26 Feb 2011 11:40:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66495 A payment described in a salary certificate as arrears of house rent allowance was held not to be salary income where the deputation terms granted only a free-furnished house and no house rent allowance. The later university proceedings showed that, because accommodation was not provided, rent was payable for the house occupied by the assessee. Since the heads of income are mutually exclusive, the same receipt could not be taxed as salary and as house property income. On the facts, the amount was rent for the house and its addition as HRA or salary income was unsustainable. Case-Laws Income Tax Mon, 27 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66495