https://www.taxtmi.com/caselaws?id=468246 Receipts from permitting use of a co-operative housing society's terrace space for a cellular tower and hoardings were treated as income from house property, not income from other sources, because the letting of appurtenant space was covered by jurisdictional precedent. The society was therefore entitled to deductions under that head. Contributions to the paintings and repairs fund were held exempt under the principle of mutuality, as member collections for maintenance purposes lacked commercial taint. The resulting tax additions were deleted on both issues, in favour of the assessee. en-us Fri, 11 May 2012 00:00:00 +0530 Fri, 24 Apr 2026 10:24:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468246 Receipts from permitting use of a co-operative housing society's terrace space for a cellular tower and hoardings were treated as income from house property, not income from other sources, because the letting of appurtenant space was covered by jurisdictional precedent. The society was therefore entitled to deductions under that head. Contributions to the paintings and repairs fund were held exempt under the principle of mutuality, as member collections for maintenance purposes lacked commercial taint. The resulting tax additions were deleted on both issues, in favour of the assessee. Case-Laws Income Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468246