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Income Tax - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

Interest on refundable security deposit from the tenants - ...

Income Tax

December 11, 2017

Interest on refundable security deposit from the tenants - interest income earned by the assessee company is chargeable to tax as business income - AT

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  6. Taxability of club membership fee - refundable security deposit should not be subjected to Service Tax as per provisions of the Finance Act, 1994. - AAR

  7. Security deposit collected from its members refundable - whether receipts does not partake the character of income? - Held No - AT

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