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Income Tax - Highlights / Catch Notes

Home Highlights January 2021 Year 2021 This

Correct head of income - income from renting of terrace - ...

Income Tax

January 7, 2021

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 of the claimed made by the assessee - 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. 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

  3. Date of effectiveness of service - services of erection of transmission tower at site - this service was not covered under the definition of Erection, Commissioning or...

  4. CENVAT credit - input service of commissioning erection and installation of said transmission towers/lines would also be eligible to Cenvat credit - AT

  5. 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...

  6. 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...

  7. Cenvat Credit - tower parts, green shelter, printers and office chairs - immovable property - the items being neither capital goods not inputs not accessory of antenna,...

  8. CENVAT credit for cellular telephone service - Meaning and scope of the term capital goods - (i) antenna, (ii) tower and parts thereof and (iii) green shelter (same as PFB) - AT

  9. Doctrine of mutuality - Income generated by Clubs with the Appellate Association - the income in dispute relates to pay and park charges, rent from Vodafone Tower, rent...

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

 

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