https://www.taxtmi.com/caselaws?id=471104 Rental income from an administrative building remains taxable as income from house property where the property, letting arrangement and activities remain unchanged and prior treatment was consistently accepted; accounting classification or occupant type does not alter its character. Sub-letting charges on materially identical facts are deductible. Interest on borrowed capital used for construction is allowable under the house-property provisions, subject to verification of the borrowing and its use. Expenditure relating to testing, miscellaneous and parking receipts requires factual verification of allowability and nexus. Storage-charge deductions require examination of the receipts' actual nature and whether they were received from members before determining eligibility. en-us Wed, 17 Dec 2025 00:00:00 +0530 Thu, 20 Aug 2026 19:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471104 Rental income from an administrative building remains taxable as income from house property where the property, letting arrangement and activities remain unchanged and prior treatment was consistently accepted; accounting classification or occupant type does not alter its character. Sub-letting charges on materially identical facts are deductible. Interest on borrowed capital used for construction is allowable under the house-property provisions, subject to verification of the borrowing and its use. Expenditure relating to testing, miscellaneous and parking receipts requires factual verification of allowability and nexus. Storage-charge deductions require examination of the receipts' actual nature and whether they were received from members before determining eligibility. Case-Laws Income Tax Wed, 17 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471104