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1. Correct head of income - taxability of rental income - the assessee is owner and thereby receives any income from house property, it should be taxed under the head...

2. Income from house property - Income received on leasing of land and building - the assessee had correctly shown the said income under the head “income from house...

3. Rectification u/s 154 - Deduction claimed u/s. 80IAB - Wrong classification of income under the head ‘income from house property’, has resulted in wrong claim of...

4. Set off and carry forward of loss under the head ‘income from house property’ - Since the assessee is entitled to claim the entire interest paid during the year on loan...

5. Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of...

6. LTCG - deduction u/s 54 denied - Despite the assessee's claim of having constructed a residential property within the specified timeframe, a physical inspection revealed...

7. Income from house property - the unrealized rent cannot be taken to be taxable in the hands of the assessee under the head "income from house property" when it is not...

8. Amenity charges received - taxable under the head ‘Income from other sources’ OR ‘Income from house property’ declared by the assessee - CIT(A) was right in confirming...

9. Correct head of income - Receipt by way of an option agreement cannot be assessed under the head income from house property. Once said receipt is not assessable under...

10. Rental income from the property - income from other sources OR income from house property - By not recording construction expenses in books of account, the rights of...

11. Income received towards amenities - 'income from other sources' or 'income from house property' - It appears that by separately charging in the guise of amenities...

12. Nature of income - Assessing u/s 22 of the Act the ALV of the flats/shops held by it as stock-in-trade of its business as that of a developer under the head “House...

13. Income from the house property shown by the assessee on letting out the property on rent to her husband - the assessee’s income from letting out the property is to be...

14. Nature of income - Income from warehouse - income from warehouse has to be assessed under the head income from house property not under the head income from business and...

15. Rental income - Amenity charges received - amount received by the assessee for providing the amenities/facilities to the licensee as per the “Amenities agreement”, was...