1973 (5) TMI 15

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....n referred to us under section 66(1) of the Indian Income-tax Act, 1922: "Whether, on the facts and in the circumstances, the Tribunal was right in holding that the composite rent received by the assessee from its tenants should be split up and the amount attributable to the property only should be assessed under section 9(1) of the Indian Income-tax Act, 1922, while the amount attributable to ....

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....m rent under section 9 of the said Act. The relevant clause of the lease provided, inter alia, as follows: "In consideration of the rent and the covenants on the part of the lessees hereinafter respectively reserved and contained the lessors hereby demise unto the lessees all those the premises described in parts I and II of the schedule hereto to hold the said premises unto the lessees for the....

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....ised premises (other than as is hereinafter specifically provided) and also all costs and charges incurred by the lessor including maintenance, cleaning and lighting of the lift, stairs and compound serving the demised premises which costs and charges are estimated at a lump sum of rupees two thousand and five hundred p.m. and shall be payable on or before the seventh of each and every month in re....

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....the services, etc., should be brought to charge under the residual section. The Tribunal for taking this view relied upon the observation of Lord Macmillan in the case of Salisbury House Estate Ltd. v. Fry. Upon this the Tribunal has referred the above question mentioned hereinbefore. It appears from the two subsequent decisions of the Supreme Court that the proper controversy might have been t....