https://www.taxtmi.com/caselaws?id=60087 The Tribunal held that arrears of rent should not be treated as income from house property for the year of receipt but as part of the annual rent of earlier years. Section 25A was deemed inapplicable as the arrears were not previously deducted as unrealized rent. The disallowance of collection charges was upheld. The Tribunal vacated the orders to tax the arrears as income, deleting the amount from taxable income, while confirming the disallowance of collection charges. The appeal was partly allowed. en-us Tue, 16 Jan 1996 00:00:00 +0530 Mon, 03 Jan 2011 16:27:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60087 The Tribunal held that arrears of rent should not be treated as income from house property for the year of receipt but as part of the annual rent of earlier years. Section 25A was deemed inapplicable as the arrears were not previously deducted as unrealized rent. The disallowance of collection charges was upheld. The Tribunal vacated the orders to tax the arrears as income, deleting the amount from taxable income, while confirming the disallowance of collection charges. The appeal was partly allowed. Case-Laws Income Tax Tue, 16 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60087