Home Highlights November 2010 Year 2010 This

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1. ST on renting – stay order of Delhi HC stayed by SC till next date of hearing

2. Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be...

3. Renting of Immovable Property Service - After the amendment, renting itself became taxable with retrospective effect from 01.6.2007 itself. When the law itself did not...

4. Waiver of pre-deposit of service tax - Renting of immovable property - Hexplanation to renting of immovable property service is added w.e.f. 1.7.2010 - stay granted - AT

5. Levy of service tax - renting of immovable property Service - charitable institution - If the petitioner felt that it was not liable to pay tax for renting of its...

6. Renting of immovable property - Appellant only acted as a pure agent - it cannot be said that appellants have rented out the immovable property but it is the co-owners...

7. Income from house property - ALV u/s 23(1)(a) - In determining the reasonable rent, several factors have to be taken into consideration, such as, location of the...

8. Demand based on reconciliation of ST returns with the balance sheet - stay granted - AT

9. Renting of immovable property - There was no evidence to show that the notional interest on the interest free security deposit has influenced the consideration received...

10. ST on renting of immovable property with retrospective amendment - Parliament’s right to legislate and create liabilities or rights with retrospective effect can be...

11. Renting of immovable property - Retrospective amendment - amendment is clearly clarificatory in nature and Parliament certainly possesses the necessary legislative...

12. Renting of immovable property - Retrospective amendment - amendment is clearly clarificatory in nature and Parliament certainly possesses the necessary legislative...

13. Income from house property - Deemed rental income - vacant property - The word receivable refers to the payment not being realised. The use of word “receivable” in...

14. Determination of Income from house property - Suppression of rental income - We could appreciate the case of the AO, if he has made reference to the rent deed of...

15. 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...