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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Receipt of commission income from tenant - income of commission ...

Income Tax

April 12, 2013

Receipt of commission income from tenant - income of commission received is to be assessed as business income and not as income from house property - AT

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  1. Service charges received by the assessee from tenants - Income from house property or business income - service charges received by the company from the tenants is...

  2. Mall upkeep and promotional fees received by the assessee - amount of maintenance charges received were business receipts assessable under the head 'business income'.... - HC

  3. Sale of carbon credit - on the sale of excess Carbon Credits the income was received it is capital receipt and it cannot be business receipt or income - AT

  4. Income from house property - contributions of the tenants of the property towards sinking fund cannot be assessed as rental income of the assessee. - AT

  5. Renting of immovable property - levy of service tax - dispute between landlord and tenant - tenant refused to pay as per the terms of contract - tenant liable to pay the...

  6. Receipt on account of surrender of tenancy rights - till the amendment in 1995, the compensation received on surrendering the tenancy rights could not be assessed to...

  7. Addition towards difference between the rental income received by the assessee from M/s.CFD, a partnership firm and rental income received by the partnership firm,...

  8. Income from house property - Deduction of Interest paid on security deposit received from the tenants - these interest bearing deposits has been utilized for repayment...

  9. Interest on refundable security deposit from the tenants - interest income earned by the assessee company is chargeable to tax as business income - AT

  10. Doctor receiving regular fixed receipt from Hospital – assessee cannot be said to be an employee and his income can only be taxed under the head income from business and...

 

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