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Income Tax - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Whether in real estate business tripartite sale on basis of MOU ...

Income Tax

September 10, 2012

Whether in real estate business tripartite sale on basis of MOU is business income or income from other source - held as business income - AT

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  1. Receipt of liquidated damages - Surplus in our opinion had all the features of business profit, since assessee’s adventure or foray into real estate development was...

  2. Levy of service tax - real estate agent - collecting transfer/administrative charges - Referring to precedents, the Tribunal affirmed that charges for changes in...

  3. Service tax liability - the consideration received by the respondent is towards sale of Developmental Rights to the land and cannot be considered as commission for real...

  4. Real estate companies can also hold separate port folio of land as stock in trade and as investment port folio; the sale of investment portfolio is always taxed as...

  5. Method of accounting - Treatment of advance received from customers as sales - Application of AS-7 to construction contractors and to builder or real estate developers.

  6. CGST rate of certain goods prescribed for real estate sector

  7. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

  8. Classification of services - Real estate agent services or not - it is not merely the real estate consultant but any person who facilitates getting any property /real...

  9. The service provided by the assesse in substituting names of prospective buyers of real estate, in its records, for which it collects transfer charges, does constitute...

  10. Sale of shops/flats - Capital gain v/s business income - There was no intention of the assessee to enter into real estate business. The assessee has also shown sale...

 

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