https://www.taxtmi.com/caselaws?id=9100 Composite rent received from tenants may be split between the property element and the amenity or service element where the letting covers both the building and separate facilities. The High Court treated the reference as limited to that allocation issue and held that the portion attributable to the property was taxable under section 9(1) of the Indian Income-tax Act, 1922, while the amount referable to amenities fell under section 12. On that basis, the question was answered in the affirmative in favour of the assessee. en-us Wed, 09 May 1973 00:00:00 +0530 Fri, 19 Jun 2009 13:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9100 Composite rent received from tenants may be split between the property element and the amenity or service element where the letting covers both the building and separate facilities. The High Court treated the reference as limited to that allocation issue and held that the portion attributable to the property was taxable under section 9(1) of the Indian Income-tax Act, 1922, while the amount referable to amenities fell under section 12. On that basis, the question was answered in the affirmative in favour of the assessee. Case-Laws Income Tax Wed, 09 May 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9100