Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Income from house property v/s business income -Management fee ...

Income Tax

September 30, 2015

Income from house property v/s business income -Management fee (Royalty) received from Kamat Hotels (I) Ltd. is liable to be assessed as ‘business income’. - AT

View Source

 


 

You may also like:

  1. Income from leasing the hotel was income from business and not income from house property - AT

  2. Rental income - income/loss from the multiplex is liable to be assessed as ‘business income/loss and not as income from house property. - AT

  3. Nature of rental income - Income from house property or business income - acquiring and leasing properties - rental/licence fee received by the assessee in respect of...

  4. The Supply Management Services fees received by the applicant is not in the nature of FTS or royalties under the India-UK Tax Treaty - AAR

  5. 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

  6. Lease rent - Business income OR income from house property - It is not a case that the assessee had to let out the hotel building for a temporary period due to some...

  7. 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...

  8. Correct head of income - letting out of Hotel/Resort as running business - treatment of revenue receipts from operation of Hotel/Resort - Contract for managing the...

  9. Characterization of income - license fee received by the assessee for licensing a fully furnished hotel along with license to run the hotel is a business receipt, which...

  10. Demand of service tax - Management consultancy service - activity of running, operating and managing the entire hotel business - As both Members have a difference of...

 

Quick Updates:Latest Updates