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2002 (8) TMI 47 - HC - Income Tax"Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in holding that the receipts from service charges are liable to be assessed as income from 'other sources' and not 'income from house property'?" - In making such computations, there is no room for adding other amounts received by the owner of the building as representing the value of the service charges rendered by him to his tenants as income from house property, when neither the tenant nor the owner intended payment of such service charges to be a part of rent payable for the occupation of the premises by the tenants. - The question referred to us is answered in favour of the Revenue and against the assessee.
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