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    <title>Rental Income from Sub-Tenancy Taxed as House Property Income u/s 27(iiib) of Income Tax Act.</title>
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    <description>Rental income received by the Assessee - owners of the property have allowed the assessee firm to create sub-tenancy with the regard to the premises - assessee is the deemed owner of the premises u/s 27(iiib) - to be taxed as Income from House property and not as Income from Other sources.</description>
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      <description>Rental income received by the Assessee - owners of the property have allowed the assessee firm to create sub-tenancy with the regard to the premises - assessee is the deemed owner of the premises u/s 27(iiib) - to be taxed as Income from House property and not as Income from Other sources.</description>
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