https://www.taxtmi.com/highlights?id=57566 Correct head of income - rental income - assessee had got lease right from the Rajasthan govt. on the land for a period of 20 years - for the purpose of section 22 of the Act, the assessee is the deemed owner of the land and the assessee 's contention that sub-letting this land to L&T is to be considered as 'income from house property' - CIT(A) rightly granted relief to the assessee - AT en-us Mon, 12 Apr 2021 15:01:20 +0530 Mon, 12 Apr 2021 15:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=57566 Correct head of income - rental income - assessee had got lease right from the Rajasthan govt. on the land for a period of 20 years - for the purpose of section 22 of the Act, the assessee is the deemed owner of the land and the assessee 's contention that sub-letting this land to L&T is to be considered as 'income from house property' - CIT(A) rightly granted relief to the assessee - AT Highlights Income Tax Mon, 12 Apr 2021 15:01:20 +0530 https://www.taxtmi.com/highlights?id=57566