TMI Blog2002 (8) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... mputations, 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 answe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he value of the services provided by the assessee to his tenants. The assessee claimed that those service charges also should be assessed under the head "Income from house property". It was not in dispute that it was only the amount of the rent received by the assessee which was taken into account for computing the annual value of the building for the purpose of levy of tax. The amount realised ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (a). Explanation 1 to section 23 defines "annual rent" for the purposes of that sub-section. That Explanation reads as under: "Explanation 1.-For the purposes of this sub-section 'annual rent' means (a) in a case where the property is let throughout the previous year, the actual rent received or receivable by the owner in respect of such year; and (b) in any other case, the amount which bear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lding 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. - - TaxTMI - TMITax - Incom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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