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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Income From House Property - enhancement of annual let out value ...

Income Tax

July 11, 2013

Income From House Property - enhancement of annual let out value - notional interest on deposits - municipal valuation is less than the actual rent received - No addition - AT

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  1. Scope of income from house property u/s 23(1)(a) - The notional interest on security deposits cannot be taken into consideration for determining and computing the...

  2. Annual Letting Value (ALV) - rented property - no addition to the ALV can be made on account of notional interest on interest free deposit with the landlord u/s.23(1)(a) - AT

  3. Computation of annual value of the property let out to the assessee’s sister concern - otional interest on security deposit is to be treated as income from house property - AT

  4. While calculating annual value of the let out property, maintenance charges paid to the society by the assessee is admissible deduction from the annual let out value u/s 23(1)(b)

  5. Annual letting value of the property by taking into consideration the notional interest on interest free deposit - notional rent on the amount of security deposit...

  6. Annual value determination - Estimating the value of the house property - assessee should be granted vacancy allowance.

  7. Addition on account of house rent - Income from house property - The AO failed to appreciate such estimation of annual letable value as per provision of Section 23(1...

  8. Income from house property - Deemed let out value of the closing stock - the unsold flats which are stock in trade when they were sold they are assessable under the head...

  9. Computation of income - Income from house property - notional interest not to be included in the municipal ratable value - AT

  10. Income from house property - notional interest on interest free deposits and advance rent - if the rent received or receivable is more than the municipal value then the...

 

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