https://www.taxtmi.com/caselaws?id=8923 Where a cinema building is let together with furniture, fixtures, plant and machinery under one inseparable composite rent, the income is assessable under the residuary head as income from other sources, not as income from property. The decisive test is whether the items are intended to be enjoyed together as one letting, and no apportionment is required where the lease is composite and indivisible. Where a common mortgage covers multiple properties and is one indivisible security, the entire mortgage interest is deductible against the property income assessable under the relevant head, without allocating interest proportionately between properties. en-us Mon, 09 Oct 1972 00:00:00 +0530 Wed, 17 Jun 2009 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=8923 Where a cinema building is let together with furniture, fixtures, plant and machinery under one inseparable composite rent, the income is assessable under the residuary head as income from other sources, not as income from property. The decisive test is whether the items are intended to be enjoyed together as one letting, and no apportionment is required where the lease is composite and indivisible. Where a common mortgage covers multiple properties and is one indivisible security, the entire mortgage interest is deductible against the property income assessable under the relevant head, without allocating interest proportionately between properties. Case-Laws Income Tax Mon, 09 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=8923