Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Additions (Benefit) u/s 28(iv) - Expenditure...     TaxTMI    Addition of bogus sales - difference in opinion...     TaxTMI    Revision u/s 263 - CSR expenses - admissibility as...     TaxTMI    Validity of reopening of assessment - The High...     TaxTMI    Correct head of income - Income from leasing or...     TaxTMI    Cancellation of GST registration of petitioner -...     TaxTMI    Violation of principles of natural justice - Mode...     TaxTMI    Classification of goods - rate of tax - Classic...     TaxTMI    Seeking activation of GSTIN and granting final...     TaxTMI    Recovery of tax arrears from the Former director of...     TaxTMI    Grant of Regular Bail - Forged tax invoices -...     TaxTMI    Income taxable in India or not - Salary income -...     TaxTMI    Jurisdiction of AO - Validity of notice issued u/s...     TaxTMI    Reopening of assessment - The Appellate Tribunal...     TaxTMI    Eligibility for concessional rate of GST - Biomass...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Income received towards amenities - 'income from other sources' ...

Income Tax

June 25, 2015

Income received towards amenities - 'income from other sources' or 'income from house property' - It appears that by separately charging in the guise of amenities charges, the assessee wanted to reduce the liability to property tax which is based on the rental income of the property. - AT

View Source

 

← Previous Next →

 

You may also like:

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

  2. Head of the income - amount received for providing amenities to the tenant - amount towards furniture and other facilities including car parking, benefit of sanitary...

  3. Amenity charges received - taxable under the head ‘Income from other sources’ OR ‘Income from house property’ declared by the assessee - CIT(A) was right in confirming...

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

  5. 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...

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

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

  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 - contributions of the tenants of the property towards sinking fund cannot be assessed as rental income of the assessee. - AT

  10. 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 -...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
A: Excess or Short Payment of Customs Duty on Import of goods into India
A: AVAILABILITY OF GOOD FAITH CLAUSE IN SECTION 157 OF THE GST ACT TO THE...
A: Understanding the Scope of Accounting.
A: GST not payable on amount recovered from permanent employees for cante...
F: PAYMENT TO CINE OR TV ARTISTS. LIABILITY UNDER RCM
C: Cross Margin benefits for offsetting positions having different expiry...
N: Under section 80G(2)(b) the Central Government Notified “Shree Ramanuj...
H: Rectification u/s 154 - The Assessee argued that the assessments u/s 1...
H: Detention Order under COFEPOSA - legal heirs of detenu - Smuggling - d...
H: Levy of penalty - mis-declaration of goods - unflavoured boiled supari...
H: Suspension of license of public bonded warehouse - bonded goods were s...
H: Classification of imported goods - Navigation System - Multifunctional...
H: Offences triable by Special Court - offences other than the Companies ...
H: Judicial Discipline - Seeking refund of accumulated Cenvat credit - in...
H: Works Contract Service - availment of Composition Scheme - The Tribuna...
H: Refund of accumulated credit - Eligibility to CENVAT credit to a manuf...
H: Legal implication of a promotional trailer - absence of specific conte...
H: Dishonour of Cheque - territorial jurisdiction - Foreign instrument - ...
H: Seeking renewal of registration of Goods Service Tax (GST) - cancelled...
H: Validity Of order passed without signed by the authority - Principles ...
H: Demand of GST - The High court noted that the return of documents rais...
H: Validity Of Order for Cancellation of Registration passed in Form GST ...
N: Streamlining of Halal Certification Process for Meat and Meat Products
A: GST COLLECTION – NET COLLECTION DESERVE PUBLICATION/ REPORTING INSTEAD...
A: Demand should not be raised when negative taxable and invoice value ar...
A: Various Types Of Trusts and Their Importance
A: IGST is not payable under RCM for services in Free-on-Board and Cost I...
A: MEETING OF CREDITORS - INSOLVENCY RESOLUTION PROCESS - PERSONAL GUARAN...
A: Goods seized cannot be released by invoking writ jurisdiction if no ap...
A: Various Types of Charges on Property