https://www.taxtmi.com/caselaws?id=352583 Rental income from a building owned by the assessee remained chargeable under the head "Income from House Property" even though the land was taken on lease, because ownership of the underlying land is not required for that head. Once income falls under that head, only the deductions expressly allowed by the relevant provision can be claimed. The attempt to treat the income under another head in order to set off lease rent for the land was rejected, and the lease rent was not admissible against the house property income. en-us Wed, 11 Oct 2017 00:00:00 +0530 Mon, 18 Dec 2017 08:39:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352583 Rental income from a building owned by the assessee remained chargeable under the head "Income from House Property" even though the land was taken on lease, because ownership of the underlying land is not required for that head. Once income falls under that head, only the deductions expressly allowed by the relevant provision can be claimed. The attempt to treat the income under another head in order to set off lease rent for the land was rejected, and the lease rent was not admissible against the house property income. Case-Laws Income Tax Wed, 11 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352583