https://www.taxtmi.com/caselaws?id=19159 The Appellate Tribunal ruled that the income from letting out portions of a building should be assessed under the head "Other sources" rather than "House property". The Tribunal also determined that amenities provided with the building should be considered separately from the lease deed. Additionally, the Tribunal decided in favor of the assessee regarding the disallowance of net interest paid to partners under section 40(b) of the Income-tax Act, allowing only the net interest paid to partners to be disallowed. en-us Thu, 10 Nov 1994 00:00:00 +0530 Wed, 04 Nov 2009 13:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19159 The Appellate Tribunal ruled that the income from letting out portions of a building should be assessed under the head "Other sources" rather than "House property". The Tribunal also determined that amenities provided with the building should be considered separately from the lease deed. Additionally, the Tribunal decided in favor of the assessee regarding the disallowance of net interest paid to partners under section 40(b) of the Income-tax Act, allowing only the net interest paid to partners to be disallowed. Case-Laws Income Tax Thu, 10 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19159