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Income Tax - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Rental receipts from letting out commercial properties is ...

Income Tax

January 9, 2017

Rental receipts from letting out commercial properties is assessable under the head income from profits & gains of business or profession and not as income from house property - AT

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  1. 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

  2. Correct head of income - income from letting out of warehouses or property to lessees - in cases where the earning of the rental income is the exclusive or predominant...

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  4. Deduction u/s 80IA - Rental income - letting out of Industrial park buildings - Income from House Property or of business income - AT

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  6. Income from house property - Rental income inclusive of service tax - whether should be deducted from the gross rental receipts? - Held Yes - AT

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  9. Rental income of letting out property simplicitor was chargeable to tax under the head income from house property and not as business income irrespective of the fact...

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