Court Rules Landlord Services Don't Affect Property Income Valuation; ALV Based on Reported Value by Assessee.

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....Income from house property - ALV of property - amounts received under the maintenance agreement - There are certain services provided by the assessee which are common for tenants and non-tenants and have nothing to do with the letting out activity like cleaning and housekeeping etc., and such services could be secured by the occupants of the premises even by the third parties and, therefore, merely because they are provided by the land lord alone, it cannot be said that they are part of letting out activity - AO directed to adopt the annual value of the premises as shown by the assessee and compute the income from house property - AT....