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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Leasing of property - valuation - nature of charges received ...

Income Tax

December 19, 2013

Leasing of property - valuation - nature of charges received towards amenities provided under different agreements - all are part of rent - eligible for statutory deduction u/s 24(a) - AT

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

  2. Income received towards amenities - 'income from other sources' or 'income from house property' - It appears that by separately charging in the guise of amenities...

  3. 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...

  4. Nature of amount received as compensation towards rent out property - Mense profit - Mense profit is not revenue receipt but capital in nature - not taxable - AT

  5. Valuation - Goods Transport Agency - inclusion of amount received towards hamaii charges and handling charges - demand confirmed - HC

  6. Nature of income - Income received from Strand Book Stall for providing warehousing, binding, shrink wrapping, supervision charges and mailing charges - taxable as...

  7. 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

  8. Rental income - Amenity charges received - amount received by the assessee for providing the amenities/facilities to the licensee as per the “Amenities agreement”, was...

  9. 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...

  10. TDS u/s 194J OR 194I - Applicability of Tax Deduction at Source on payments towards internet & communication charges - lease line charges - No TDS liability

 

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