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Income Tax - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

Income from house property - Deduction of Interest paid on ...

Income Tax

April 18, 2015

Income from house property - Deduction of Interest paid on security deposit received from the tenants - these interest bearing deposits has been utilized for repayment of borrowed capital - deduction allowed - AT

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  1. Service charges received by the assessee from tenants - Income from house property or business income - service charges received by the company from the tenants is...

  2. Computation of annual value of the property let out to the assessee’s sister concern - otional interest on security deposit is to be treated as income from house property - AT

  3. Scope of income from house property u/s 23(1)(a) - The notional interest on security deposits cannot be taken into consideration for determining and computing the...

  4. Valuation - interest free security deposit - the amounts cannot be included in the consideration as long as the same remains interest free advance to be returned to...

  5. Interest on refundable security deposit from the tenants - interest income earned by the assessee company is chargeable to tax as business income - AT

  6. 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...

  7. Receipt of commission income from tenant - income of commission received is to be assessed as business income and not as income from house property - AT

  8. Interest income received by the club from fixed deposit in bank cannot be form the house property and consequently this income is from other sources - there is no...

  9. Income From House Property - enhancement of annual let out value - notional interest on deposits - municipal valuation is less than the actual rent received - No addition - AT

  10. Renting of immovable property - levy of service tax - dispute between landlord and tenant - tenant refused to pay as per the terms of contract - tenant liable to pay the...

 

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