The assessee is having some investment in commercial offices. he lets those offices and offer the rental income for taxation under house property. he also gives furniture to the tenant as per their requirements. letting of furniture is not cumpolsary for tenant. the rental income is not bifurcated to tax furniture rent separately.
if the assessee decides to take separate receipts for furniture rent, can he claim the entire cost of furniture in the 1st year itself, as depreciation will not be allowed under section 57.