Annual letting value - Property deemed to be let out - ...

Income Tax

January 1, 2017

Annual letting value - Property deemed to be let out - provisions cannot be applied when there is a time lag between the acquisition of the property and letting out of the property and there is no allegation of deliberate unreasonable delay in letting out of the property - no additions - AT

View Source

← Previous Next →

Annual letting value - Property deemed to be let out - ...

Income Tax

January 1, 2017

You may also like:

Annual Letting Value of the selfoccupied property at Ahmedabad - If the fair rent is less than the standard rent, then, it is the fair rent which shall be taken as...

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)

Income from house property - deemed rental income - notional annual value (NAV) u/s 23(1)(a) - without allowing a reasonable period or time gap from the completion of...

Income from house property - ALV determination - AO has though adopted the rate of rent as it was agreed upon between the parties in respect of property in the vicinity...

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...

Estimation of income from house property - AO failed to appreciate such estimation of annual letable value as per provision of Section 23(1)(a) was called for only in...

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...

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...

House property income - Vacancy allowance - property is let under clause (c) of section 23(1) does not mean that the property should have been actually let in the...

Income from house property - Annual value estimation u/s 23 - Property was rent out the company by its directs at lower rent and rent out to others at higher rate -...

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

Income from house property - ALV of property - amounts received under the maintenance agreement - There are certain services provided by the assessee which are common...

Income from house property - deduction (Vacancy allowance) - Notably the words used in section 23(1)(c) of the Act are “the property is let and was vacant during the...

Income from house property - Estimation of annual value @8.5% appears to be without any basis since the annual value has to be determined as the value for the property...

Computing the Annual Letting Value - income from house property - Property remained vacant - Assessee in the present case had rightly determined the ‘annual value’ of...

Quick Updates: