https://www.taxtmi.com/caselaws?id=7983 The court determined that the income from letting a building to the Export Promotion Council should be classified as "income from house property" rather than "income from other sources." The court found that the amenities provided were integral parts of the building and did not constitute separate lettings of machinery, plant, or furniture. The decision in Sultan Brothers, which involved inseparable letting based on the intention of the parties, was distinguished as not supporting the assessee's argument. The court ruled in favor of the classification under "income from house property" and directed the judgment to be sent to the Appellate Tribunal. en-us Wed, 02 Dec 1970 00:00:00 +0530 Thu, 26 Mar 2009 13:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=7983 The court determined that the income from letting a building to the Export Promotion Council should be classified as "income from house property" rather than "income from other sources." The court found that the amenities provided were integral parts of the building and did not constitute separate lettings of machinery, plant, or furniture. The decision in Sultan Brothers, which involved inseparable letting based on the intention of the parties, was distinguished as not supporting the assessee's argument. The court ruled in favor of the classification under "income from house property" and directed the judgment to be sent to the Appellate Tribunal. Case-Laws Income Tax Wed, 02 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=7983