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Income Tax - Highlights / Catch Notes

Home Highlights April 2013 Year 2013 This

Transaction of transfer of tenancy rights - whether the impugned ...

Income Tax

April 16, 2013

Transaction of transfer of tenancy rights - whether the impugned transfer of tenancy rights attracts the provisions of section 50C - held No. - AT

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  1. Compensation for surrender the tenancy right - tenancy right was a capital asset and surrender of the same was a transfer of a capital asset - HC

  2. Addition of surrender of tenancy rights – the amount received against the transfer of tenancy is assessable as capital gain and not income from other sources - AT

  3. Taxability as capital gain or not - Surrender / transfer of tenancy rights - Applicability of section 50C for valuation - The AO treated the transaction as a surrender...

  4. Consideration for transfer of tenancy or leasehold rights -section 50C is not applicable. - Article

  5. Disallowance of depreciation of tenancy rights - the tenancy right is not an intangible asset eligible for deprecation u/s 32.

  6. Depreciation on tenancy rights - The tenancy right cannot be treated as an intangible asset, there is no question of allowing depreciation on it - AT

  7. 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...

  8. Capital gain on tenancy rights - transfer u/s 2(47) - Even if the assessee has not paid any amount for purchase of tenancy rights, the nature of rights would remain...

  9. Levy of GST on sale of tenancy right - The transfer of tenancy rights cannot be treated as sale of land or building declared as neither a supply of goods nor of services...

  10. Payment made for surrender of tenancy rights - deduction allowed u/s 37(1) - AT

 

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