Register Price / Packages DEMO Option My Bookmarks Daily Newsletters Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    LTCG - deduction u/s 54F - Ownership of more than...     TaxTMI    Deductions u/s 80IC - audit report in Form 10 CCB,...     TaxTMI    Seeking grant of bail - Evasion of GST - The High...     TaxTMI    Territorial Jurisdiction - seeking transfer of...     TaxTMI    Eligibility for Composition scheme - ice-cream -...     TaxTMI    Characterization of receipt - amount received by...     TaxTMI    Validity of assessment order - SCN as also the...     TaxTMI    Seeking reimbursement of GST amount paid by the...     TaxTMI    Condonation of delay in filing an appeal before the...     TaxTMI    Valuation of imported goods - inclusion of royalty...     TaxTMI    Denial of Input Tax Credit (ITC) - Proof of...     TaxTMI    Rectification petition - Validity Of Order passed -...     TaxTMI    Service of SCN - Breach of principles of natural...     TaxTMI    The Ministry of Finance's recent notification...     TaxTMI    Disparity between the petitioner's GSTR 1 and GSTR...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Claim of exemption on Rental income from Umed Bhawan Palace u/s ...

Income Tax

December 8, 2016

Claim of exemption on Rental income from Umed Bhawan Palace u/s 10(19A) - whether Ruler is entitled to claim exemption for the whole of his residential palace or such exemption would confine only to that portion of the palace which is in his actual occupation - Legislature did not intend to tax portion of the “palace” by splitting it in parts - SC

View Source

 

← Previous Next →

 

You may also like:

  1. development and construction of residential flats - joint development agreement - benefit of Section 80IB(10) in proportion to the share to which they are entitled to...

  2. Levy of GST - Community hall (Multipurpose Hall) provided on rental basis to employees - applicant is not entitled for any exemption

  3. Agriculture Produce Market Committee (AMC) not entitled to exemption under section 10(20) - HC

  4. Income received by the Ruler from part of the palace - rental income - the annual value of any one palace in the occupation of a Ruler is exempt from tax in computing...

  5. Fresh claim of exemption by way of application u/s 154 - Claim of exemption under Section 10(10C) - AO directed to examine the claim on merit - AT

  6. IT Capital Gains Exemption u/s 54, residential house, Construction of four flats, It has to be construed only as ‘a residential house’, exemption allowed

  7. Unit deemed to be in International Financial Services Centre - New Rule 19A inserted - Special Economic Zones (Second Amendment) Rules, 2022 - Notification

  8. Exemption u/s 11 - Charitable activity u/s 2(15) - Addition on account of income from Samudaik Bhawan after allowing expenses - use of Samudaik Bhawan and Fitness Centre...

  9. Quantification of GST / Valuation of supply - GST on whole amount of bill (monthly rental + night charges + fuel on mileage basis) or only on monthly rental (excluding...

  10. Deduction u/s 54 - LTCG invested in buying two residential units - the assessee would only entitle to the benefit of section 54, 1) if the assessee invested the LTCG...

 

Quick Updates:Latest Updates

F: Notification No. 3/2023 - Compensation Cess (Rate) dt. 26.07.2023-Is i...
H: Grant of Regular Bail - Forged tax invoices - Non-existent ghost busin...
H: Recovery of tax arrears from the Former director of the Company - Atta...
H: Seeking grant for Anticipatory Bail - Allegations of availing ineligib...
F: Man power supply to Poultry Farm - Taxable or exempt
H: Seeking activation of GSTIN and granting final certificate of registra...
H: Classification of goods - rate of tax - Classic Malabar Parota - Whole...
H: Cancellation of GST Registrations - The High Court observed that the p...
H: Violation of principles of natural justice - Mode of Communication - p...
F: iterest liability
F: Credit Note
H: Cancellation of GST registration of petitioner - The High Court acknow...
H: Correct head of income - Income from leasing or letting out the proper...
H: Validity of reopening of assessment - The High court observed that the...
H: Revision u/s 263 - CSR expenses - admissibility as the deduction u/s 3...
H: Acquittal of charge u/s 276CC - respondent has failed to comply with t...
H: Denial of specific request for personal hearing - The High Court noted...
F: gst rule 96(10)
H: Deduction u/s 80P - interest income(s) derived from such nationalized/...
H: Additions based on Cash Expenditure - Disclosure were made by the appe...
N: Rate of exchange of one unit of foreign currency equivalent to Indian ...
C: Partial modification to the circular no. IBBI/LIQ/61/2023 dated 28th S...
C: Circular on Standardization of the Private Placement Memorandum (PPM) ...
C: Discontinuation of Safeguard measures on import of Isopropyl alcohol (...
N: Notify “Public Tech Platform for Frictionless Credit” as the system wi...
N: Seeks to rescinds Notification G.O. (P) No.123/2023/TAXES dated the 12...
A: The onus is entirely on the Revenue to establish existence of PE every year
A: Know the Contrasts between PF and ESIC
A: RECENT SUPREME COURT JUDGMENTS ON ARBITRATION
A: If tax liability including interest has been paid subsequently SCN can...