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    <title>Court Rules Tenant Service Charges as &quot;Income from Other Sources,&quot; Not &quot;Income from House Property.</title>
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    <description>Correct head of income - sub-leasing of already leased out property - maintenance charges and air conditioning hire charges - Service charges received from tenants are liable to be assessed as &quot;income from other sources&quot; and not as &quot;income from house property&quot;. - HC</description>
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      <description>Correct head of income - sub-leasing of already leased out property - maintenance charges and air conditioning hire charges - Service charges received from tenants are liable to be assessed as &quot;income from other sources&quot; and not as &quot;income from house property&quot;. - HC</description>
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