https://www.taxtmi.com/caselaws?id=31891 The court resolved the conflict between decisions regarding the taxability of additional rent, holding that arrears of rent are taxable as income from house property when received. It emphasized that income must be received or there must be a right to receive it for taxation. The court upheld the validity of a notice under Section 147 for reassessment, stating there was no conflict between the decisions and dismissing the appeal. en-us Fri, 26 Sep 2008 00:00:00 +0530 Fri, 26 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31891 The court resolved the conflict between decisions regarding the taxability of additional rent, holding that arrears of rent are taxable as income from house property when received. It emphasized that income must be received or there must be a right to receive it for taxation. The court upheld the validity of a notice under Section 147 for reassessment, stating there was no conflict between the decisions and dismissing the appeal. Case-Laws Income Tax Fri, 26 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31891