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Income Tax - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Income from house property - Municipal lettable value ...

Income Tax

April 24, 2018

Income from house property - Municipal lettable value disregarded - enhancement made in the annual letting value - by no stretch of imagination, it can be said that the Assessing Officer had any material much less cogent at that to disregard the municipal lettable value - AT

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  1. Income From House Property - enhancement of annual let out value - notional interest on deposits - municipal valuation is less than the actual rent received - No addition - AT

  2. Computation of annual value of the property let out to the assessee’s sister concern - otional interest on security deposit is to be treated as income from house property - AT

  3. While calculating annual value of the let out property, maintenance charges paid to the society by the assessee is admissible deduction from the annual let out value u/s 23(1)(b)

  4. Income from house property - Deduction u/s 23(1) - Annual mixed use charges paid by the assessee to Municipal Corporation - The said charges is in the nature of...

  5. Scope of income from house property u/s 23(1)(a) - The notional interest on security deposits cannot be taken into consideration for determining and computing the...

  6. Annual value determination - Estimating the value of the house property - assessee should be granted vacancy allowance.

  7. While computing annual value of property which has been let out - disallowance made on account of brokerage charges, legal expenses, maintenance charges and insurance...

  8. Annual Letting Value (ALV) - rented property - no addition to the ALV can be made on account of notional interest on interest free deposit with the landlord u/s.23(1)(a) - AT

  9. Computation of income - Income from house property - notional interest not to be included in the municipal ratable value - AT

  10. Addition towards the ‘Annual Lettable Value‘(“ALV”) of a property owned - property jointly owned by the assessee - as the rent of ₹ 60,000/- ( ½ share) received by...

 

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