Reviewed case brief

Gopal Saran Narain Singh v CIT

[VERIFY]

[VERIFY] · Supreme Court of India

taxation-lawlettinghouse-propertyhead-of-income
Court
Supreme Court of India
Year
1935
Subjects
Law of Taxation
Reviewed
2026-08-02

Rule established

Income from letting of property is taxable under 'Income from House Property' and not as 'Business Income' even if the owner is in the business of letting.

Facts

    Issues

      Held

        Ratio decidendi

        How to use it in an exam

        Editorial source

        [VERIFY]

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