Reviewed case brief
Chennai Properties and Investments Ltd v CIT
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[VERIFY] · Supreme Court of India
- 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.