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    <title>Rental Income Taxable Once Commercial Surcharge Recovered, Agreement Provisions Irrelevant for House Property Income.</title>
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    <description>Income from house property - moment the commercial surcharge is recovered irrespective of the provisions of the agreement entered into by and between the landlord and tenant it immediately become exigible to tax as rental income - HC</description>
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      <description>Income from house property - moment the commercial surcharge is recovered irrespective of the provisions of the agreement entered into by and between the landlord and tenant it immediately become exigible to tax as rental income - HC</description>
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