https://www.taxtmi.com/caselaws?id=17295 Income from a leasehold property is assessable as "income from house property" only where the assessee is the owner for the purposes of section 22. A lessee who has not raised any construction on the leased land cannot be treated as the owner merely because the property is held on lease. The earlier precedent relied on by the Tribunal was inapplicable because it concerned a lessee who had itself erected the construction and earned income from it. On these facts, the income could not be brought to tax under the head "Income from house property" in the assessee's hands. en-us Fri, 28 Nov 1997 00:00:00 +0530 Mon, 21 Sep 2009 13:29:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17295 Income from a leasehold property is assessable as "income from house property" only where the assessee is the owner for the purposes of section 22. A lessee who has not raised any construction on the leased land cannot be treated as the owner merely because the property is held on lease. The earlier precedent relied on by the Tribunal was inapplicable because it concerned a lessee who had itself erected the construction and earned income from it. On these facts, the income could not be brought to tax under the head "Income from house property" in the assessee's hands. Case-Laws Income Tax Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17295