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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Computing the Annual Letting Value - income from house property ...

Income Tax

September 28, 2018

Computing the Annual Letting Value - income from house property - Property remained vacant - Assessee in the present case had rightly determined the ‘annual value’ of the property at Nil by taking recourse to Sec. 23(1)(c) of the ‘Act’.

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  1. 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

  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. Computation of income from House property - in case of the properties not let out ALV had to be based on standard rent - AT

  4. 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)

  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. 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

  7. Income from house property - ALV determination - AO has though adopted the rate of rent as it was agreed upon between the parties in respect of property in the vicinity...

  8. Income from house property - ALV of property - amounts received under the maintenance agreement - There are certain services provided by the assessee which are common...

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

  10. Income from house property - Annual Value - Estimated the “ALV” - it is evident that if the property is let out for the part period, the ALV is to be computed for the...

 

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