Reviewed case brief

Chennai Properties and Investments Ltd v CIT

[VERIFY]

[VERIFY] · Supreme Court of India

taxation-lawrental-incomehouse-propertymain-object
Court
Supreme Court of India
Year
2015
Subjects
Law of Taxation
Reviewed
2026-08-02

Rule established

Rental income from property whose main object is letting is assessable under 'House Property' and not 'Business Income'.

Facts

    Issues

      Held

        Ratio decidendi

        How to use it in an exam

        Editorial source

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        Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.