https://www.taxtmi.com/caselaws?id=290757 Interest received on arrears of rent under Section 67 of the Bengal Tenancy Act was treated as distinct from rent and therefore as taxable income under income-tax law. The court followed an earlier Division Bench view that interest on arrears of rent is not rent, and on that basis held the amount assessable to tax. The reference was answered against the assessee, with costs awarded accordingly. en-us Thu, 17 Jun 1943 00:00:00 +0630 Thu, 15 Oct 2020 10:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290757 Interest received on arrears of rent under Section 67 of the Bengal Tenancy Act was treated as distinct from rent and therefore as taxable income under income-tax law. The court followed an earlier Division Bench view that interest on arrears of rent is not rent, and on that basis held the amount assessable to tax. The reference was answered against the assessee, with costs awarded accordingly. Case-Laws Income Tax Thu, 17 Jun 1943 00:00:00 +0630 https://www.taxtmi.com/caselaws?id=290757