https://www.taxtmi.com/caselaws?id=151842 Lease rent derived solely from ownership of property was treated as income from house property, so business and repair expenditure claimed against it was not allowable beyond the deductions permitted under that head. Mesne profits and related interest awarded for wrongful occupation were treated as revenue receipts, since they compensated loss of rental income rather than loss of a capital asset; the alternative reliance on section 25B did not alter taxability on these facts, and the additions and disallowances were sustained. en-us Wed, 18 Aug 2004 00:00:00 +0530 Tue, 18 Jun 2013 10:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151842 Lease rent derived solely from ownership of property was treated as income from house property, so business and repair expenditure claimed against it was not allowable beyond the deductions permitted under that head. Mesne profits and related interest awarded for wrongful occupation were treated as revenue receipts, since they compensated loss of rental income rather than loss of a capital asset; the alternative reliance on section 25B did not alter taxability on these facts, and the additions and disallowances were sustained. Case-Laws Income Tax Wed, 18 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151842