1998 (9) TMI 47

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ther, on the facts and in the circumstances of the Income-tax Appellate Tribunal was justified in allowing deductions on account of salary paid to night guard, sweeper and caretaker and certain electricity charges from gross rent received in computing house property income when the same are not allowable as deduction either under section 23 or 24 of the Income-tax Act, 1961?" Mr. Deb appearing ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was taken as rent is really composite rent, a part of it forming income from house property in the real sense and another part being income from other sources, obtained by supplying to the tenants services like electricity, then and in that event the restrictions and impermissibilities attached to computation of house property income cannot also attach to the income from other sources. Once th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....1971] 82 ITR 547 (SC), also the point about income being, in one part from the house purely, and in the other part from other sources was involved. Activities which had been carried on in an organised manner for the purpose of earning profits from tenants were found to be relatable to assessment under section 10 (the 1922 Act was involved there). If in the instant case the findings before the T....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....posite. If it is composite it does not wholly arise from house property. If it does not wholly arise from house property the admissibility as under sections 23 and 24 are not the end of the category of allowable deductions. If these two sections are not the end of the categories then the question sought to be referred to us is a mere academic question. We are of the opinion that in view of the ....