https://www.taxtmi.com/caselaws?id=787559 Receipts from the successor licensee (CNIL) retain the character of rental income and are assessable as income from house property; the appellate direction treating the receipt under that head is operative. The Assessing Officer is required to verify the assessee's computation showing the amount was already offered as income from house property and must not make any further or separate addition in respect of the same receipt, thereby preventing double addition. The operative effect is verification by the AO and prohibition on duplicate assessment of the identical receipt. en-us Fri, 23 Jan 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787559 Receipts from the successor licensee (CNIL) retain the character of rental income and are assessable as income from house property; the appellate direction treating the receipt under that head is operative. The Assessing Officer is required to verify the assessee's computation showing the amount was already offered as income from house property and must not make any further or separate addition in respect of the same receipt, thereby preventing double addition. The operative effect is verification by the AO and prohibition on duplicate assessment of the identical receipt. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787559