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Income Tax - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Estimation of cost of construction - Adopting State PWD rate for ...

Income Tax

February 8, 2017

Estimation of cost of construction - Adopting State PWD rate for construction may be preferable rather than Central PWD rate - AT

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  1. Valuation of property - Adoption of State P.W.D. rates or the Central P.W.D. - Tribunal was right in directing the Assessing Officer to adopt the State P.W.D. rates on...

  2. Determination of cost of construction - Valuation adopted in respect of the construction of a property at Noida UP. - the state PWD rates should be adopted for computing...

  3. Deduction, when there is variance between CPWD and State PWD rate – The assessee is entitled for deduction of 15% on account of rate variation between CPWD and State PWD...

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  5. There is no specific notification or circular indicating that CPWD rate alone should be adopted in arriving at the cost of construction, the Tribunal is justified in...

  6. Clarification on Rate of Tax - regarding. - Cir. No. 158/9/ 2012 – ST Dated: May 8, 2012

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