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1. Lease rent received by the assessee from letting out buildings along with other amenities in a Software Technology Park is chargeable to tax under the head ‘income from...

2. Income derived from letting out of property to the tenants - Industrial park / SEZ unit - in the case of an undertaking which develops, develops and operates or...

3. Eligibility for CENVAT credit – Renting of Car Parking Space - credit allowed - AT

4. Exemption u/s 54 is available on purchase of car parking space along with flat - AT

5. Deduction u/s 80IA(4)(iii) - Excluding signage income - It is not in dispute that the signage income is derived from the tenants occupying the building forming part of...

6. Nature of income - entire building was leased to tenants registered under the Software Technology Parks Scheme - Various Amenities / services were also provided -...

7. Deduction u/s 80IA - lease rent income received from letting out modules of Software Technology park to various lessees - income derived from letting out of the property...

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

9. Renting services - Residential unit on Industrial plot - Exemption from GST - it can be justifiably inferred that the land was allotted to the owner for industrial...

10. Exemption u/s 11 - reasonableness of payment rent to school buildings and also computer hirings rents to the trustees - The rental agreements clearly mention that...

11. Levy of GST - providing residential land on lease basis for which lease premium charged/received - Since the entry grants the exemption to a leased / rented residential...

12. Classification of supply - Composite supply or not - leasing of property for use as residence along with basic amenities - Leasing of property for use as residence along...

13. Input Tax Credit (ITC) - upfront lease premium - The upfront premium made is the lease rentals as per the allotment order/letter of Chennai Port Trusts and it is nothing...

14. Income earned from letting out of commercial spaces, amenities and maintenance - rental income received from leasing out of the building properties would fall under the...

15. Renting of immovable property - lease agreement - levy of service tax on amounts collected by way of premium and rental - developing certain town - prima facie lease...