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Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Rental income from telecommunication tower installed on the ...

Income Tax

July 5, 2016

Rental income from telecommunication tower installed on the terrace of Assessee to be assessed under head "Income from House Property" u/s 24 as against under head "PGBP" or "Income from Other Sources".

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  4. Terrace rental income - income from house property OR income from other sources - The terrace floor cannot exist in the air. It is part of the building which has been...

  5. Supply of Tangible Goods service - rental charges/hiring charges on the water meters installed in the places where water is supplied - Prima facie case is against the...

  6. Denial of CENVAT Credit availed on goods which were used in the erection of transmission towers installed from the power plant to the factory for bringing in the...

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

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