Arrears of rent are assessable as income from house property and not as income from other sources. (AY. 1985-86, 1996-97 to 2002-03 )
CIT v. Punalur Paper Mills Ltd. (2019)411 ITR 563/ 176 DTR 342/ 309 CTR 42 (Ker)(HC)
S. 22 : Income from house property -Income from other sources- Arrears rent – Assessable as income from house property. [S. 25B, 56]