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Income Tax - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Income from house property - annual letting value (ALV) of the ...

Income Tax

February 28, 2019

Income from house property - annual letting value (ALV) of the unsold units of properties lying as stock in trade - taxing hypothetical income - there is no rationale in charging it to tax. - additions to be deleted.

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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. Income from house property - Deemed let out value of the closing stock - the unsold flats which are stock in trade when they were sold they are assessable under the head...

  3. 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...

  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. Income from house property - annual letting value of unsold flats - Estimating rental income by the AO for these three flats as income from house property was not...

  6. Income from house property - computing the ALV of unsold units - Amendment inserted in section 23(5) is applicable w.e.f. 01-04-2018 and is not applicable for the year...

  7. 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

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

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

  10. 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...

 

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