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Income Tax - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Lease rent from letting out buildings/developed space along with ...

Income Tax

April 26, 2017

Lease rent from letting out buildings/developed space along with other amenities in an Industrial Park/SEZ— to be treated as business income - Circular

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  1. Lease rent received by the assessee from letting out buildings along with other amenities in a Software Technology Park is chargeable to tax under the head ‘income from...

  2. Nature of income - entire building was leased to tenants registered under the Software Technology Parks Scheme - Various Amenities / services were also provided -...

  3. Income derived from letting out of property to the tenants - Industrial park / SEZ unit - in the case of an undertaking which develops, develops and operates or...

  4. Renting of immovable property - lease agreement - levy of service tax on amounts collected by way of premium and rental - developing certain town - prima facie lease...

  5. Leasing of property - valuation - nature of charges received towards amenities provided under different agreements - all are part of rent - eligible for statutory...

  6. Income earned from letting out of commercial spaces, amenities and maintenance - rental income received from leasing out of the building properties would fall under the...

  7. Rent received - the rental income of the assessee from letting out building along with said amenities is a "composite rental income" assessable under the head "income...

  8. Classification of supply - Composite supply or not - leasing of property for use as residence along with basic amenities - Leasing of property for use as residence along...

  9. Where mere space is provided along with furniture for facilitating accommodation of representatives of financial institutions in the premises of an automobile dealer and...

  10. Deduction u/s 80IA - lease rent income received from letting out modules of Software Technology park to various lessees - income derived from letting out of the property...

 

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