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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Warehousing rental charges - Nature of income – the rental ...

Income Tax

May 7, 2014

Warehousing rental charges - Nature of income – the rental charges received by the assessee are assessable under the head income from business and not under home property - HC

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  2. CENVAT credit on storage and warehousing charges - If depot is the place of removal, service tax paid on services received upto the place of removal is an eligible input...

  3. Warehousing charges cannot be imposed during detention period but demand of Warehousing charges confirmed for period after the date when option to get the goods released...

  4. Nature of income - Income from warehouse - income from warehouse has to be assessed under the head income from house property not under the head income from business and...

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  6. CENVAT credit - eligible input service - office rental and the rental charges paid for car parking space - in or in relation to manufacture of goods - credit allowed - AT

  7. Valuation of goods - Whether cylinder rental charges and cylinder repair/ testing charges would be includible in the assessable value of the gases being sold - Held No - AT

  8. Supply of Tangible Goods service - rental charges/hiring charges on the water meters installed in the places where water is supplied - Prima facie case is against the...

  9. Management Consultant Service - nature of receipt - the contention of the appellant that these are not consideration/charges received for the services rendered is not...

  10. Incomes received from leasing out of hotels - exploitation of a commercial asset - lease rental received by the assessee is to be taxed under the head "Income from business" - AT

 

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