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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

Addition on account of non-occupancy charges - The object of the ...

Income Tax

February 22, 2016

Addition on account of non-occupancy charges - The object of the society was to provide service, amenities and facilities to its members. In these circumstances, the principle of mutuality would apply and therefore non-occupancy charges were not taxable. - AT

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  1. Transfer fees and non occupancy charges - contribution towards the transfer fees and non occupancy charges are covered by the principle of mutuality and is not...

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  4. Exemption u/s 11 - addition on account of hostel surplus fee received by the assessee - ‘providing hostel to the students/staff working for the society is incidental to...

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