https://www.taxtmi.com/caselaws?id=12190 Service charges received from tenants are not part of the annual value taxable as income from house property where the payments are separately intended as consideration for services and not for occupation of the premises. Section 22 taxes annual value of property, and section 23 determines that value by reference to expected or actual rent, leaving no scope to add amounts outside rent. On that footing, receipts characterised as service charges fall outside house property income and are assessable as income from other sources. en-us Wed, 28 Aug 2002 00:00:00 +0530 Thu, 18 Feb 2010 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12190 Service charges received from tenants are not part of the annual value taxable as income from house property where the payments are separately intended as consideration for services and not for occupation of the premises. Section 22 taxes annual value of property, and section 23 determines that value by reference to expected or actual rent, leaving no scope to add amounts outside rent. On that footing, receipts characterised as service charges fall outside house property income and are assessable as income from other sources. Case-Laws Income Tax Wed, 28 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12190