Income from house property


This query is : Resolved 

24 October 2014 An assessee , who was deriving income from House Property , realised a sum of Rs. 52000 o r account of display of advertisement hoardings of various concerns on the roof if building . is it chargeable under INCOM FROM Hp??

24 October 2014 Income from display of advertisement hoardings on the roof of building is NOT 'income from house property'.

Citation :- Mukherjee Estate P Ltd 244 ITR 1 (Cal).


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