Para 86.

1 ho1Use propert
Income-tax - Income from

a roof and
2. An incompletehouse is in ruins witho
ora house which withou

.
C Calked a
building--Baladin
v. Lakhan Singh

Ihere may be a building constructed of wood

hecessary that there should
be a roof to cover
AIR 1927 AlI. 2 14.
as well as of brick or.
in order to constr ne,and
building-
Executors v. IRC[1914)]3 KB 196 (CA).
that could
4. The word means every structure in an
"building' prim facie
even if erected for a merely temporary purpOSe-Fielding
v. R eh
ilding,

Commission[1978]3 CPD 272.

the word building in Webster's

N
the definition (of New
Existence of roof -From the existence of a
roof is alwavs htenma
it does not appearthat sary fora
Dictionary) ordinarily have roofs Or a
str
to be Residential buildings ut
regarded as a building. A struutur
for which a roof is not ary.
necessary. A larg
large stadium or
there
ancan
non-residential building would be
ewould be a
a buildino.
constructed ata considerable expense building asit is a open
SWimming pool The question as to what
structure
and designed for a useful purpose.
tacts
w

and
is
a
circumliding
perman
nent
upon
alwaysbe a question of degree-a question depending 1966 SC T998. In view of the d.Ces of
must
case-Ghanshiam Das v. Debi Prasad AIR and considerin.C1sion
h

Das v. Debi Prasad (supra)

Supreme Court in Ghanshiam
it that existence ot roof is not necessarvin thec se otdictionnan
meaning of the word, appears of anv struc
the question ucture comin building
other than residential buildings, though
definition is to be decided on the
circumstances and facts of eache thin
of building casse.
word building" is wide enough to include residential house (whet ether let out or se Thus.the
as
building let out for office use or for storage or foruse factory, music halls. d ied
used for cinema and stageshows.
lecture halls,and other public
auditorium

86.1-2 Land appurtenant thereto-Meaning of- Having discussed meaning of th

building,a problemarises asto what isthemeaning and implication of the eNDre
appurtenant thereto".The appurtenantlands in respect of a residential building
form of approach roads to and from public streets, compounds,
on Word

land

courtyards, hacthe
playgrounds,kitchen garden, motor garage,stableoracoachhome,cattle-shedeackrard
to andformingpart of building.Inrespect of a
non-residential building, the appurtenChed
may be in the form of car-parking spaces, roads, connecung One lands
department with anoth
department, playgrounds for the benefit of employees,etc.
As stated earlier, incomefrom
vacantplot is nottaxed under the head "Income
from
property".Ground rent accruedto the owner of aplot ofland Is not
i
house
section )
taxable under
Chowdhury Sharafat 22-
sites, till a building is Hussainv.CIT[1956]29TTR759(Pat.).
built, is not taxable under this
Moreover, incomefrom buildino
head of income. din
86.2Assessee shouldbeownerof
theproperty- Incidenceoftax
only if assessee is the owner of house under section 22 is attracted
property. Income from
section22,but is taxable under subletting is not taxable
section 56 under the head under
immaterial whetherthe owner is "Incomefrom other sources".
in
let out to third possession and enjoyment of house Itis

persons. property or has been

86.2-1
Meaningoftheword
ofsection 22,ownermay be'owner"-The
anindividual, word"owner" means alegal owner. For the purpose
of firm,company,
persons. Annualvalue of co-operative society, or association
even if heis not in property is assessed to tax
under section22in the
receipt of income or even hands of owner
a
instance,if person makes
if income
gift of rental income
is received
to afriend or
by some other
person. For
ownershipof the property, annual arelative, withouttransterrimg
if rental
value of
income is received by the property is taxablein the
in other words, forthe donee-S. Kartar hands of the donor,
even
purposeof section 22,the Singh v. ITR 438
the rights of the owner must be that CIT[1969]173
owner,not on behalf (Deln;
of the person who canexerci
Kuthialav. CIT[1971]82 ITR
22
is
is aperson who is
handedover to a
570(SC).
entitledto
purchaser to enjoy
To putit
owner but in his own
receive income differently, "owner"forthe
in his own
right-R.B.Jo
right and assuch
purposeof sec
n
trealed
as'owner" of that fruits of that where a prop
his property propertyby the
favour-CITv.PodarCement eventhough no builder,
(P.)Lid registered theputedin
document has been exeeu
[1997192Taxman 541 (SC)