1985 (1) TMI 2 - HC - Income Tax

Summary

The High Court of Allahabad dismissed an application by the Commissioner of Income-tax, Kanpur, regarding the assessability of income from letting out rooms by Cawnpore Club Ltd. The court held that the income was assessable as income from other sources, not as income from house property. The court cited previous decisions on similar matters and concluded that the question raised did not warrant a referral to the court.