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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Income earned from letting out of commercial spaces, amenities ...

Income Tax

June 5, 2015

Income earned from letting out of commercial spaces, amenities and maintenance - rental income received from leasing out of the building properties would fall under the head ‘Income from Business’ and not ‘Income from House Property’ - AT

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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. Deduction u/s. 24(a) equal to 30% - Rental income from fixture, fittings and amenities - separate agreements for let out of the property and for providing amenities -...

  3. 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

  4. 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...

  5. Correct head of income - income from letting out of warehouses or property to lessees - in cases where the earning of the rental income is the exclusive or predominant...

  6. Nature of income earned by the assessee from letting out of property - undoubtedly the main objects of the assessee company provides to carrying on the business of...

  7. 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...

  8. While calculating annual value of the let out property, maintenance charges paid to the society by the assessee is admissible deduction from the annual let out value u/s 23(1)(b)

  9. Taxability of rental receipt - developing the shopping mall and let out the same by providing a variety of services, facilities and amenities in the mall is not just...

  10. Rental income from letting out the commercial complex, including the amenities - 75% of the rental income has to be assessed as income from house property and the...

 

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