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Income Tax - Highlights / Catch Notes

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

Income Tax

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. 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...

  3. Deduction u/s 80IA - Rental income - letting out of Industrial park buildings - Income from House Property or of business income - AT

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

  5. Exemption u/s 54 is available on purchase of car parking space along with flat - AT

  6. Eligibility for CENVAT credit – Renting of Car Parking Space - credit allowed - AT

  7. 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...

  8. 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...

  9. 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...

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

 

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