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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Eligibility for deduction under section 80IA - whether lease ...

Income Tax

September 15, 2015

Eligibility for deduction under section 80IA - whether lease rent income received from letting out modules of software technology park to various lessees would constitute income from business and eligible for deduction u/s 80IA? - Held Yes - AT

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  1. 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...

  2. 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...

  3. Deduction u/s 80IA(4)(iii) - Towers in the Industrial Park rented out for software concern - deduction allowed - HC

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

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

  6. Deduction u/s 80IA - Rental income - letting out of Industrial park buildings - Income from House Property or of business income - AT

  7. Eligibility for CENVAT credit – Renting of Car Parking Space - credit allowed - AT

  8. Deduction u/s 80-IA(4)(iii) - Mere fact that income from letting of entire building under the Software Technology Parks Scheme is taxable as House Property income, would...

  9. Procedure regarding procurement of supplies of goods from DTA by Export Oriented Unit (EOU) / Electronic Hardware Technology Park (EHTP) Unit / Software Technology Park...

  10. Deduction u/s 80IA - Industrial park - Nature of Income from renting - If they are inseparable and the intention is to carry on the business of letting out the...

 

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