Rental income earned from terrace floor/roof area - exploitation ...

Income Tax

April 20, 2015

Rental income earned from terrace floor/roof area - exploitation of the licensed space - terrace floor cannot exist in the air. It is part of the building which has been constructed on the land beneath the super-structure - taxable as income from house property - HC

View Source

← Previous Next →

Rental income earned from terrace floor/roof area - exploitation ...

Income Tax

April 20, 2015

You may also like:

Deduction u/s 80IB - Private terrace area should be included in the built-up area of the flats for the purpose of working out statutory extent of the built-up area - AT

Terrace rental income - income from house property OR income from other sources - The terrace floor cannot exist in the air. It is part of the building which has been...

CENVAT credit - eligible input service - office rental and the rental charges paid for car parking space - in or in relation to manufacture of goods - credit allowed - AT

Rental income from mobile towers - the income received by the assessee from the cellular operators/mobile companies is on account of letting out space on the terrace for...

Nature of rental income - Income from House Property or Business income - Deemed owner - assessee was entitled to have access to operate, manage and maintain the...

Cenvat Credit - input services - nexus with output / export of services - Commissioner disallowed a portion of the credit available on the ground that Service Tax credit...

House property income - disallowance of expenses debited on account of earning of such rental income - the issue is restored to the file of the AO with a direction to...

Transactions under a software license agreement - The license charges earned by assessee was not liable to be treated as royalty.

Exemption u/s 54F - contiguous units - first floor is divided into different residential units - In case, the assesse is using the entire first floor area for the...

Service tax on the rental/license fee - space rented/licensed in the airport premises for housing of - Service tax is payable for the period from 1st June, 2007 onwards,...

Quick Updates: