https://www.taxtmi.com/caselaws?id=57964 Annual value of house property must be computed on the rent receivable from the tenant where the assessee remains the owner and real landlord. An intermediary firm routed part of the rent, but that arrangement did not alter the legal relationship between owner and tenant or justify ignoring the rent actually payable for the letting. The issue was computation of property income under section 23 of the Income-tax Act, not benami ownership. On these facts, the tenant's rent was the amount receivable by the owner, so the income could not be reduced merely because part of it passed through another entity. en-us Thu, 31 Jan 1985 00:00:00 +0530 Wed, 15 Dec 2010 16:19:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57964 Annual value of house property must be computed on the rent receivable from the tenant where the assessee remains the owner and real landlord. An intermediary firm routed part of the rent, but that arrangement did not alter the legal relationship between owner and tenant or justify ignoring the rent actually payable for the letting. The issue was computation of property income under section 23 of the Income-tax Act, not benami ownership. On these facts, the tenant's rent was the amount receivable by the owner, so the income could not be reduced merely because part of it passed through another entity. Case-Laws Income Tax Thu, 31 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57964