https://www.taxtmi.com/caselaws?id=26774 Where a landlord separately recovers charges for electricity, lifts, water, staircases, and watch and ward, and those receipts are distinct from rent, the amounts may be assessed as income from other sources rather than income from house property because they represent consideration for separate services rendered to occupants. The depreciation claim on fans fitted in tenanted portions was not decided, as the record lacked the findings needed to determine whether the statutory conditions for deduction were satisfied, and no opinion was expressed on that issue. en-us Mon, 10 Dec 1984 00:00:00 +0530 Mon, 08 Feb 2010 13:38:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26774 Where a landlord separately recovers charges for electricity, lifts, water, staircases, and watch and ward, and those receipts are distinct from rent, the amounts may be assessed as income from other sources rather than income from house property because they represent consideration for separate services rendered to occupants. The depreciation claim on fans fitted in tenanted portions was not decided, as the record lacked the findings needed to determine whether the statutory conditions for deduction were satisfied, and no opinion was expressed on that issue. Case-Laws Income Tax Mon, 10 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26774