https://www.taxtmi.com/caselaws?id=70225 Lease rent from a lodging house let together with its furniture, fittings and related amenities was treated as a composite, inseparable letting. The agreements and partnership deed were read together, and the premises were found to have been constructed and used as a lodging house with restaurant and allied facilities. On that basis, the letting fell within the residuary principle for inseparable lettings, so the rent could not be split between the building and the furnishings. The fact that the property may not have been a business asset did not justify taxation under the head income from house property, and the receipt was assessable as income from other sources. en-us Wed, 22 Sep 1982 00:00:00 +0530 Thu, 14 Apr 2011 18:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70225 Lease rent from a lodging house let together with its furniture, fittings and related amenities was treated as a composite, inseparable letting. The agreements and partnership deed were read together, and the premises were found to have been constructed and used as a lodging house with restaurant and allied facilities. On that basis, the letting fell within the residuary principle for inseparable lettings, so the rent could not be split between the building and the furnishings. The fact that the property may not have been a business asset did not justify taxation under the head income from house property, and the receipt was assessable as income from other sources. Case-Laws Income Tax Wed, 22 Sep 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70225