https://www.taxtmi.com/highlights?id=22580 Rental income earned from terrace floor/roof area - exploitation of the licensed space - terrace floor cannot exist in the air. It is part of the building which has been constructed on the land beneath the super-structure - taxable as income from house property - HC en-us Mon, 20 Apr 2015 11:08:01 +0530 Mon, 20 Apr 2015 11:08:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=22580 Rental income earned from terrace floor/roof area - exploitation of the licensed space - terrace floor cannot exist in the air. It is part of the building which has been constructed on the land beneath the super-structure - taxable as income from house property - HC Highlights Income Tax Mon, 20 Apr 2015 11:08:01 +0530 https://www.taxtmi.com/highlights?id=22580