https://www.taxtmi.com/caselaws?id=56134 The Tribunal upheld the assessment of rental income as "Income from other sources" instead of "Income from house property" for an assessee-trust, emphasizing lack of legal ownership due to absence of a conveyance deed. The Tribunal rejected additional grounds raised by the assessee, citing jurisdiction of the first appellate authority and relevant judicial precedents. The claim of ownership under Section 27(iii) of the IT Act was dismissed for lack of supporting evidence. The Tribunal's decision was influenced by the nature of income derived from possession, distinguishing it from ownership-based income classification precedents. en-us Wed, 19 Feb 1992 00:00:00 +0530 Wed, 01 Dec 2010 17:44:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56134 The Tribunal upheld the assessment of rental income as "Income from other sources" instead of "Income from house property" for an assessee-trust, emphasizing lack of legal ownership due to absence of a conveyance deed. The Tribunal rejected additional grounds raised by the assessee, citing jurisdiction of the first appellate authority and relevant judicial precedents. The claim of ownership under Section 27(iii) of the IT Act was dismissed for lack of supporting evidence. The Tribunal's decision was influenced by the nature of income derived from possession, distinguishing it from ownership-based income classification precedents. Case-Laws Income Tax Wed, 19 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56134