https://www.taxtmi.com/caselaws?id=56607 The Appellate Tribunal upheld the decision of the Appellate Assistant Commissioner, ruling that the entire rent of Rs. 4,500 should be treated as income from the property, considering fixtures as integral parts of the building for tax assessment purposes. The Tribunal emphasized the essential nature of the fittings for habitation, aligning with the Kerala High Court's precedent and disregarding the lease deed's recitation. The appeal was partially allowed in favor of the assessee. en-us Sat, 02 Mar 1985 00:00:00 +0530 Sat, 04 Dec 2010 17:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56607 The Appellate Tribunal upheld the decision of the Appellate Assistant Commissioner, ruling that the entire rent of Rs. 4,500 should be treated as income from the property, considering fixtures as integral parts of the building for tax assessment purposes. The Tribunal emphasized the essential nature of the fittings for habitation, aligning with the Kerala High Court's precedent and disregarding the lease deed's recitation. The appeal was partially allowed in favor of the assessee. Case-Laws Income Tax Sat, 02 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56607