TMI Blog1973 (5) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... 1) of the Indian Income-tax Act, 1922, while the amount attributable to the amenities provided by the assessee to the tenants should be assessed under section 12 of the said Act?" - question is, answered in the affirmative and in favour of the assessee - - - - - Dated:- 9-5-1973 - Judge(s) : S. K. HAZRA., SABYASACHI MUKHERJEE. JUDGMENT SABYASACHI MUKHARJI J.-In this case the following ques ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ringhee Road, Calcutta, known as Kanak Building, which has been let out to various tenants mostly under agreements of lease. To these tenants, the appellant provided certain amenities in the shape of electric fittings, lift, gas, sanitation, etc. The Income-tax Officer assessed the service Charges, namely, charges for amenities provided under section 12 of the Indian Income-tax Act, 1922, and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f May one thousand nine hundred and sixty-three a rent of rupees six thousand six hundred and nine and naye paise ninety-five per month; and (b) during the reminder of the said term of a rent of rupees eight thousand three hundred and sixty-eight and naye paise seventy-five per month, which rent shall at all times be inclusive of the occupier's share of the municipal taxes payable in respect of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purtenant thereto" and such tax was payable on the bona fide annual value of such buildings or lands. Where the owner got a composite rent for the property and services rendered to the tenants, such composite rent should, according to the Tribunal, be split up and the amount which was attributable to the property only should be assessed under section 9 while the amount which related to the renditi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontroversy; since the question referred to us is a limited one and since the Tribunal has not found the facts necessary for deciding whether the amount could be apportioned between section 10 and section 12 of the Act which seems to be, according to the aforesaid decisions of the Supreme Court, the appropriate heads under which the amount should be taxed, in our view, we should answer the question ..... X X X X Extracts X X X X X X X X Extracts X X X X
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