https://www.taxtmi.com/caselaws?id=355864 For assessment under the head income from house property, ownership under Section 22 of the Income-tax Act, 1961 must be shown, including statutory deemed ownership under Section 27. An exclusive licence or unregistered arrangement, without meeting the conditions for deemed ownership, does not make the assessee an owner. On that basis, sub-license fee received by the assessee could not be taxed as house property income; as it did not fall under any other specific head, it was assessable under the residuary head as income from other sources. en-us Wed, 31 Jan 2018 00:00:00 +0530 Tue, 20 Feb 2018 06:06:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355864 For assessment under the head income from house property, ownership under Section 22 of the Income-tax Act, 1961 must be shown, including statutory deemed ownership under Section 27. An exclusive licence or unregistered arrangement, without meeting the conditions for deemed ownership, does not make the assessee an owner. On that basis, sub-license fee received by the assessee could not be taxed as house property income; as it did not fall under any other specific head, it was assessable under the residuary head as income from other sources. Case-Laws Income Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355864