https://www.taxtmi.com/caselaws?id=10967 The High Court upheld the decision of the Income-tax Appellate Tribunal, ruling that arrears of rent relating to earlier years cannot be taxed as income from house property in the year of receipt. The Court emphasized that the annual rent considered for taxation purposes must relate to the relevant previous year, and any rent not pertaining to that year cannot be included in the annual rent for taxation purposes. The Court declined to entertain the appeal on the grounds that the Tribunal's order did not raise a substantial question of law under the Income-tax Act. en-us Mon, 08 Dec 2003 00:00:00 +0530 Tue, 28 Jul 2009 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10967 The High Court upheld the decision of the Income-tax Appellate Tribunal, ruling that arrears of rent relating to earlier years cannot be taxed as income from house property in the year of receipt. The Court emphasized that the annual rent considered for taxation purposes must relate to the relevant previous year, and any rent not pertaining to that year cannot be included in the annual rent for taxation purposes. The Court declined to entertain the appeal on the grounds that the Tribunal's order did not raise a substantial question of law under the Income-tax Act. Case-Laws Income Tax Mon, 08 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10967