https://www.taxtmi.com/caselaws?id=24671 The High Court ruled in favor of the assessee, determining that services provided to tenants are distinct from property letting activities. Service charges were classified as 'Income from other sources' rather than house property income. Additionally, the Court allowed depreciation on lifts and transformers under the Income-tax Act. The judgment settled the controversies in favor of the assessee based on previous decisions, with no costs awarded to either party. Another judge on the panel concurred with the decision. en-us Mon, 10 Mar 1986 00:00:00 +0530 Thu, 21 Jan 2010 16:04:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24671 The High Court ruled in favor of the assessee, determining that services provided to tenants are distinct from property letting activities. Service charges were classified as 'Income from other sources' rather than house property income. Additionally, the Court allowed depreciation on lifts and transformers under the Income-tax Act. The judgment settled the controversies in favor of the assessee based on previous decisions, with no costs awarded to either party. Another judge on the panel concurred with the decision. Case-Laws Income Tax Mon, 10 Mar 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24671