House property income - accrual of income - compensation amount ...

House Property Income Not Accrued Due to Pending Approvals for Compensation or Lease Amounts.

March 15, 2019

Case Laws Income Tax AT

House property income - accrual of income - compensation amount or lease amount has not accrued to the assessee during the year under consideration, since the accrual of the same would depend upon the receipt of approvals which has not yet received.

View Source

← Previous Next →

House property income - accrual of income - compensation amount ...

House Property Income Not Accrued Due to Pending Approvals for Compensation or Lease Amounts.

March 15, 2019

Case Laws Income Tax AT

You may also like:

Income from leasing the hotel was income from business and not income from house property - AT

Nature of rental income - Income from house property or business income - acquiring and leasing properties - rental/licence fee received by the assessee in respect of...

Correct head of income - Income from leasing or letting out the properties in shopping-cum-entertainment Mall - “income from business” or “income from house property” -...

Rectification u/s 154 - Deduction claimed u/s. 80IAB - Wrong classification of income under the head ‘income from house property’, has resulted in wrong claim of...

Income from house property - Income received on leasing of land and building - the assessee had correctly shown the said income under the head “income from house...

Revision u/s 263 by CIT - rental income which had been shown as “Income from Business & Profession” rather than showing the same as “Income from House Property” - once...

Income from house property V/S Profits and gains of business or profession - Just because TDS was made u/s. 194-I, it cannot be treated as ‘house property income’ as the...

Lease rent - Business income OR income from house property - It is not a case that the assessee had to let out the hotel building for a temporary period due to some...

The High Court held that rent income derived from letting out properties by the assessee should be treated as 'Income from Profits and Gains of Business' and not 'Income...

Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of...

Determination of Income from house property - Suppression of rental income - We could appreciate the case of the AO, if he has made reference to the rent deed of...

Rental income from the property - income from other sources OR income from house property - By not recording construction expenses in books of account, the rights of...

IT – the assesse, a lease holder, has exploited the lease rights in the property as an owner – rent is table as Income from house property

Rental income earned by assessee should be assessed as income from house property, not business income. AO failed to highlight aspects indicating rental income was...

Nature of income - income from renting a properties in Mall - Income from house property or busniss income - the income from renting a properties in Mall to be taxed as...

Quick Updates: