https://www.taxtmi.com/caselaws?id=800586 Common expenses incurred for both members and non-members may be apportioned against taxable non-member receipts according to their relative quantum where the expenses are genuine and not incurred exclusively for members. An ad hoc restriction or complete disallowance requires disclosed material and a cogent basis; otherwise, proportionately allocated expenditure remains allowable. Rent from permitting a cellular tower to be installed and operated in part of premises is income from house property where no independent services or facilities accompany the letting. The statutory deduction available for house-property income applies, requiring taxable income to be recomputed accordingly. en-us Fri, 25 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800586 Common expenses incurred for both members and non-members may be apportioned against taxable non-member receipts according to their relative quantum where the expenses are genuine and not incurred exclusively for members. An ad hoc restriction or complete disallowance requires disclosed material and a cogent basis; otherwise, proportionately allocated expenditure remains allowable. Rent from permitting a cellular tower to be installed and operated in part of premises is income from house property where no independent services or facilities accompany the letting. The statutory deduction available for house-property income applies, requiring taxable income to be recomputed accordingly. Case-Laws Income Tax Fri, 25 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800586