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Income Tax - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Income from house property - allowability of society maintenance ...

Income Tax

May 19, 2021

Income from house property - allowability of society maintenance chares’ from rental income - to say that the actual rent received by the assessee was net of ‘society maintenance charges’, would not be correct as per the terms of the agreement entered into by the assessee. - AT

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  1. Income From House Property - enhancement of annual let out value - notional interest on deposits - municipal valuation is less than the actual rent received - No addition - AT

  2. Correct Head of income - rental income from Operating Family Entertainment Center cum Mall and Maintenance Charges - Income from House Property or Profit and Gains from...

  3. Rent received by a person not the owner, taxable as house property income – High Court

  4. Income from house property - notional rental income - no efforts were made by the Assessing Officer to determine the monthly rental/rate at which the Leased Property...

  5. Income from house property - deductions claimed u/s 24(a) - society charges - If, the amount paid to society charges includes municipal taxes levied by the local...

  6. House property income - Reduction of Charges on account of society maintenance charges and Municipal Corporation taxes from the gross rental received - Reduction allowed...

  7. Income from house property - it is quite clear that the Municipal Ratable Value of the property is lower than the actual rent received by the assessee and in fact the...

  8. Correct head of income - taxability of rental income - the assessee is owner and thereby receives any income from house property, it should be taxed under the head...

  9. Nature of Lease Rent Received - Income from business or house property or other sources - Lease agreements - furnishing of floors of the building given on rent -...

  10. Income assessable under the head ‘Income from House Property’ - The adoption of an enhanced rate does not breach the theory of real income inas- much as what the law...

 

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