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    <title>Classify Terrace Rental Income as Property Income, Not Other Sources, Due to Its Integral Role in Building.</title>
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    <description>Terrace rental income - income from house property OR income from other sources - The terrace floor cannot exist in the air. It is part of the building which has been constructed on the land beneath the super-structure. It is, therefore, not correct to hold that the terrace does not have any appurtenant land - AT</description>
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      <title>Classify Terrace Rental Income as Property Income, Not Other Sources, Due to Its Integral Role in Building.</title>
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      <description>Terrace rental income - income from house property OR income from other sources - The terrace floor cannot exist in the air. It is part of the building which has been constructed on the land beneath the super-structure. It is, therefore, not correct to hold that the terrace does not have any appurtenant land - AT</description>
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