https://www.taxtmi.com/caselaws?id=775244 Rental income from a factory building let out as property was treated as assessable under the head "Income from House Property", and the corresponding deduction under section 24 was accepted. The concurrent findings of the lower authorities were that the Income-tax Act does not distinguish, for section 22 purposes, between a factory building and other buildings when the property is let out. The High Court found no error in those findings and held that no substantial question of law arose from the Revenue's section 260A challenge. en-us Mon, 14 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 08:25:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775244 Rental income from a factory building let out as property was treated as assessable under the head "Income from House Property", and the corresponding deduction under section 24 was accepted. The concurrent findings of the lower authorities were that the Income-tax Act does not distinguish, for section 22 purposes, between a factory building and other buildings when the property is let out. The High Court found no error in those findings and held that no substantial question of law arose from the Revenue's section 260A challenge. Case-Laws Income Tax Mon, 14 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775244