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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Letting out of the terrace erection of antenna and income ...

Income Tax

September 3, 2012

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

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  1. Renting of terrace for installation of mobile antenna - taxable as income from House Property - deduction of 30% u/s 24(a) allowed - AT

  2. Rental income from mobile towers - the income received by the assessee from the cellular operators/mobile companies is on account of letting out space on the terrace for...

  3. Correct head of income - income from renting of terrace - erection & installation of Antenna Tower - AO directed to treat the same as income from house property in terms...

  4. Classification of goods - Antenna for base station, imported and used in mobile telecommunication network - The correct classification of the Antenna for base station is...

  5. Any income derived from the nature of activity specified in Section 10(29) namely, letting of godowns and warehouses for storage, processing, facilitating the marketing...

  6. Erection and installation service - The activity performed by the appellant amounts to manufacture or not - fabrication of building material and erection of factory shed...

  7. Erection and commissioning services - these are composite works contract and cannot be taxed as simple service contracts under a particular heading like erection...

  8. Terrace rental income - income from house property OR income from other sources - The terrace floor cannot exist in the air. It is part of the building which has been...

  9. Licence fee from various telecommunication and cable network operators on account of installation of towers/antennas on terrace of the property - Receipts were held as...

  10. Deduction u/s 80IB - Private terrace area should be included in the built-up area of the flats for the purpose of working out statutory extent of the built-up area - AT

 

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