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Income Tax - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Income from house property - determination of ALV - if property ...

Income Tax

June 26, 2019

Income from house property - determination of ALV - if property not let out then AO cannot determine the ALV by applying the market rate but he can do so only on the basis of ratable value assessed by the Municipal Corporation

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  1. 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...

  2. 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...

  3. 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

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

  5. Income from house property - deemed rental income of the property, which remained vacant during the year - assessee as confronted that house was very old and partly...

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

  7. 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...

  8. Letting out of the terrace erection of antenna and income derived from letting out has to be taxed as “income from house property” and not as “income from other sources’ - AT

  9. Annual Letting Value of the selfoccupied property at Ahmedabad - If the fair rent is less than the standard rent, then, it is the fair rent which shall be taken as...

  10. Annual letting value - Property deemed to be let out - provisions cannot be applied when there is a time lag between the acquisition of the property and letting out of...

 

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