https://www.taxtmi.com/caselaws?id=38484 The High Court held that income from letting out buildings should be assessed under section 22 of the Income-tax Act, 1961. Lift charges and air-conditioning charges were to be separately assessed under section 56 as income from other sources. The Court's decision was based on the absence of inseparable letting of machinery, plant, or furniture along with the building, leading to taxation under section 22. en-us Fri, 18 Mar 1977 00:00:00 +0530 Tue, 06 Apr 2010 16:37:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38484 The High Court held that income from letting out buildings should be assessed under section 22 of the Income-tax Act, 1961. Lift charges and air-conditioning charges were to be separately assessed under section 56 as income from other sources. The Court's decision was based on the absence of inseparable letting of machinery, plant, or furniture along with the building, leading to taxation under section 22. Case-Laws Income Tax Fri, 18 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38484