https://www.taxtmi.com/caselaws?id=70052 Rental receipts from a building let with partitions, electrical fittings, lifts, fans and water arrangements are assessable under the head income from house property where the amenities are integral to the premises and inseparable from its ordinary enjoyment. The correct head of income must be determined under the Income-tax Act, 1961, and cannot be altered by the assessee's description of the receipt. Because the tenant took the entire building and no separate service charge or independent hire for the amenities was shown, the facilities were treated as incidental to the letting, not as a distinct letting of plant, machinery or furniture. The resulting classification was income from house property, not income from other sources. en-us Thu, 27 Mar 1997 00:00:00 +0530 Thu, 14 Apr 2011 10:07:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70052 Rental receipts from a building let with partitions, electrical fittings, lifts, fans and water arrangements are assessable under the head income from house property where the amenities are integral to the premises and inseparable from its ordinary enjoyment. The correct head of income must be determined under the Income-tax Act, 1961, and cannot be altered by the assessee's description of the receipt. Because the tenant took the entire building and no separate service charge or independent hire for the amenities was shown, the facilities were treated as incidental to the letting, not as a distinct letting of plant, machinery or furniture. The resulting classification was income from house property, not income from other sources. Case-Laws Income Tax Thu, 27 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70052