Reviewed case brief
CIT v Smt. P.K. Kochammu Amma
(1980) 125 ITR 624 (SC)
## Facts (2-3 lines)
- Court
- Supreme Court of India
- Year
- 1980
- Subjects
- Professional Ethics and Professional Accounting System, Law of Taxation
- Reviewed
- 2026-08-02
Rule established
Income from letting out of property is taxable under the head 'Income from House Property' if the property is used for letting; the nature of the asset determines the head of income.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
(1980) 125 ITR 624 (SC)
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.