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Income Tax - Highlights / Catch Notes

Home Highlights May 2014 Year 2014 This

Lease rent received by the assessee from letting out buildings ...

Income Tax

May 27, 2014

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 business’ - HC

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  1. Lease rent from letting out buildings/developed space along with other amenities in an Industrial Park/SEZ— to be treated as business income - Circular

  2. Leasing of property - valuation - nature of charges received towards amenities provided under different agreements - all are part of rent - eligible for statutory...

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

  4. Rent received - the rental income of the assessee from letting out building along with said amenities is a "composite rental income" assessable under the head "income...

  5. Depreciation in respect of electrical installations, elevators, DG sets installed in the building, which have been let-out by the assessee, which is receiving rental...

  6. 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...

  7. 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...

  8. Rent received - whether the letting is a composite or inseparable letting - Income to be taxed under the head Income from other sources - HC

  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. Income from house property - notional rental income - no efforts were made by the Assessing Officer to determine the monthly rental/rate at which the Leased Property...

 

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