https://www.taxtmi.com/caselaws?id=796483 Rental income from leased properties is assessable as income from house property where the facts do not show that commercial exploitation through letting is itself the assessee's business activity. The ITAT Delhi noted that the assessee had returned the receipts under that head, claimed the statutory standard deduction, and carried on trading-related activities rather than a property-letting business; it directed recomputation accordingly. The objection that limited scrutiny had been impermissibly converted into complete scrutiny failed because the record established selection for complete scrutiny. en-us Tue, 13 Jan 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796483 Rental income from leased properties is assessable as income from house property where the facts do not show that commercial exploitation through letting is itself the assessee's business activity. The ITAT Delhi noted that the assessee had returned the receipts under that head, claimed the statutory standard deduction, and carried on trading-related activities rather than a property-letting business; it directed recomputation accordingly. The objection that limited scrutiny had been impermissibly converted into complete scrutiny failed because the record established selection for complete scrutiny. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796483