https://www.taxtmi.com/caselaws?id=429121 Where maintenance charges are separately stipulated under a lease deed and are clearly referable to services such as security, power backup, lifts, common-area upkeep and cleaning, they are not part of the rent attributable to the property. Only the rent for letting the premises is assessable as income from house property, while separately identifiable service-related receipts are taxed under the appropriate separate head. On the stated facts, the maintenance charges were treated as consideration for services and not for the letting of the commercial floors, so they were assessable as income from other sources. en-us Wed, 21 Sep 2022 00:00:00 +0530 Tue, 18 Oct 2022 11:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429121 Where maintenance charges are separately stipulated under a lease deed and are clearly referable to services such as security, power backup, lifts, common-area upkeep and cleaning, they are not part of the rent attributable to the property. Only the rent for letting the premises is assessable as income from house property, while separately identifiable service-related receipts are taxed under the appropriate separate head. On the stated facts, the maintenance charges were treated as consideration for services and not for the letting of the commercial floors, so they were assessable as income from other sources. Case-Laws Income Tax Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429121