Home Highlights February 2020 Year 2020 This

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1. Income from house property - Determining the ALV of flats disclosed in the stock in trade as per the Accounting standards and policies being fallowed consistently by the...

2. Income from house property - one is self occupied property and second is vacant property - AO has applied ALV at 7% of book value of the property and computed deemed...

3. 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...

4. Chargeability of notional interest on deposits under Income from House Property - ALV determination - CIT(A) has rightly concluded that estimation of ALV on the basis of...

5. 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...

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. Nature of income - Assessing u/s 22 of the Act the ALV of the flats/shops held by it as stock-in-trade of its business as that of a developer under the head “House...

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

9. 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...

10. 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...

11. 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...

12. 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...

13. Income from house property - ALV u/s 23(1)(a) - In determining the reasonable rent, several factors have to be taken into consideration, such as, location of the...

14. 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...

15. 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...