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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Lease rentals - Income from other sources OR Income from house ...

Income Tax

February 5, 2016

Lease rentals - Income from other sources OR Income from house property - There is no res judicata in so far as the taxation provisions are concerned, more specifically, when the earlier accepted position is contrary to the specific provisions of the Act. - AT

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  1. Principle of res judicata – Constructive res judicata - if any issue or matter decided by the Court or Authority not having jurisdiction the principle of res judicata...

  2. Nature of Lease Rent Received - Income from business or house property or other sources - Lease agreements - furnishing of floors of the building given on rent -...

  3. Rule of consistency - for the period of about 15 years, assesse’s submissions the annual amortization of the initial lease consideration, as advance rent was accepted -...

  4. 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 -...

  5. 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...

  6. Revision u/s 263 by CIT - rental income which had been shown as “Income from Business & Profession” rather than showing the same as “Income from House Property” - once...

  7. IT – the assesse, a lease holder, has exploited the lease rights in the property as an owner – rent is table as Income from house property

  8. Income from house property - Rental income inclusive of service tax - whether should be deducted from the gross rental receipts? - Held Yes - AT

  9. Notional rental income vacant/leased properties - in case of the assessee where the property remained vacant then the ALV of such property will be Nil- AT

  10. Supply of items for setting up independent thermal power plant - Supply against International Competitive Bidding (ICB) - Going by the maxim res judicata pro veritate...

 

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