Reviewed case brief
Sultan Brothers v CIT
[VERIFY]
[VERIFY] · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 1964
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
Whether income from letting out property is 'Income from House Property' or 'Business Income' depends on the intention: if letting is the business, it may still be House Property income.
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.