https://www.taxtmi.com/caselaws?id=119608 The Appellate Tribunal allowed the assessee's appeal, directing the Assessing Officer to exclude the amount of Rs. 2,60,000 representing arrears of rent from taxation, as it pertained to a period prior to the relevant previous year. The judgment clarified the tax treatment of arrears of rent and upheld the position that such amounts, received for earlier years, should not be taxed under the head of "Income from other sources." en-us Thu, 22 Feb 2007 00:00:00 +0530 Thu, 12 Jul 2012 11:38:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119608 The Appellate Tribunal allowed the assessee's appeal, directing the Assessing Officer to exclude the amount of Rs. 2,60,000 representing arrears of rent from taxation, as it pertained to a period prior to the relevant previous year. The judgment clarified the tax treatment of arrears of rent and upheld the position that such amounts, received for earlier years, should not be taxed under the head of "Income from other sources." Case-Laws Income Tax Thu, 22 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119608