Head of the income - amount received for providing amenities to ...
Income from Tenant Amenities Taxable as House Property, Electricity Reimbursement Assessed Separately as Other Income Sources.
August 31, 2017
Case Laws Income Tax AT
Head of the income - amount received for providing amenities to the tenant - amount towards furniture and other facilities including car parking, benefit of sanitary fittings is taxable as Income from house property - However, reimbursement of electricity charges, expenditure incurred for providing such services to be assessed separately under the head “Income from other sources”
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