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Income Tax - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Income from house property - excluding of service tax whereas in ...


Service tax should be excluded from house property income, not included in Form 26AS; discrepancy resolved. Addition unsustainable.

November 16, 2022

Case Laws     Income Tax     AT

Income from house property - excluding of service tax whereas in Form 26AS it is inclusive of service tax - assessee has deducted TDS on rent inclusive of service tax instead of exclusive service tax which has been duly reconciled by the assessee - the addition, is not found to be sustainable - AT

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