https://www.taxtmi.com/caselaws?id=190863 Rental income from property is assessable under the head "Income from house property" where the recipient is entitled to the income in his own right for section 22 purposes. Registration of the sale deed is not indispensable; a purchaser put in possession after paying full consideration may be treated as the owner even without a registered conveyance under the Transfer of Property Act. On that basis, the rental receipts were correctly taxed as house property income and not as income from other sources. en-us Thu, 08 Aug 2002 00:00:00 +0530 Mon, 06 Mar 2017 17:48:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190863 Rental income from property is assessable under the head "Income from house property" where the recipient is entitled to the income in his own right for section 22 purposes. Registration of the sale deed is not indispensable; a purchaser put in possession after paying full consideration may be treated as the owner even without a registered conveyance under the Transfer of Property Act. On that basis, the rental receipts were correctly taxed as house property income and not as income from other sources. Case-Laws Income Tax Thu, 08 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190863