https://www.taxtmi.com/caselaws?id=15039 Receipts from permitting third parties to display advertisements on hoardings were held assessable as "income from other sources" and not "income from house property". The HC accepted the Tribunal's finding that what was exploited was the hoardings themselves, which were neither part of the building nor land appurtenant thereto, and the assessee failed to produce any agreement showing that the roof/terrace was let out as an incident of property letting. Consequently, advertisement display receipts could not be characterized as rental income from house property; the questions were answered in favour of the Revenue. The challenge that the Tribunal's finding was perverse was rejected, holding that the Tribunal's conclusion was not perverse; relief was denied to the assessee. en-us Tue, 07 Mar 2000 00:00:00 +0530 Sat, 03 Jan 2026 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15039 Receipts from permitting third parties to display advertisements on hoardings were held assessable as "income from other sources" and not "income from house property". The HC accepted the Tribunal's finding that what was exploited was the hoardings themselves, which were neither part of the building nor land appurtenant thereto, and the assessee failed to produce any agreement showing that the roof/terrace was let out as an incident of property letting. Consequently, advertisement display receipts could not be characterized as rental income from house property; the questions were answered in favour of the Revenue. The challenge that the Tribunal's finding was perverse was rejected, holding that the Tribunal's conclusion was not perverse; relief was denied to the assessee. Case-Laws Income Tax Tue, 07 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15039