Maintenance charges from letting out services taxable as income from other sources

Premkumar Menon Vs ACIT (ITAT Chennai) Conclusion: Once the maintenance charges were attributable to the letting out services provided, the same derived from providing services was to be considered under the head “income from other sources”  and not “income from house property”. Held:  AO considered the maintenance charges as received by the assessee from the premise of the rent agreement as “income from house property” and assessed the same u/s. 24 of the Income Tax Act. On appeal, CIT (A) confirmed the action of the AO in making the addition of maintenance charges received on l...