2008 (3) TMI 221

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..... l was right in holding that the amenity charges received in respect of let out property should be treated as “income from other sources”, not as “income from business” or as “income from house property” - 115 to 118 and 1 of 2008 in 116 to 118 of 2008 - - - Dated:- 4-3-2008 - K. RAVIRAJA PANDIAN and MRS. CHITRA VENKATARAMAN JJ. Naresh Kumar for the appellant. JUDGMENT The judgment .....

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..... erties owned by the assessee as income from business. The Assessing Officer treated the entire amount as income from house property. Aggrieved by the order of the Assessing Officer, the assessee filed an appeal before the Commissioner of Income-tax (Appeals), who upheld the order of assessment to the extent that he treated the income from rent as income from house property but held the amenity cha .....

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..... ue in which this court held as follows (headnote) : ". . . the actual rent received by the assessee would constitute the basis for determining the annual value and it was that value which would have to form the basis for determining income from house property and for allowing the deduction from income from house property to the extent permitted under the other provisions of the Income-tax Act. I .....

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