TDS u/s 194-I - payment is for non-use of the property for the ...

Payments for Non-Use of Property Not Classified as "Rent" u/s 194-I of Income Tax Act for TDS Purposes.

March 11, 2015

Case Laws Income Tax AT

TDS u/s 194-I - payment is for non-use of the property for the pre-contracted period - it would be inappropriate to characterize the payment made for the use of property so as to fall within the meaning of expression “rent” u/s 194-I - AT

View Source

← Previous Next →

TDS u/s 194-I - payment is for non-use of the property for the ...

Payments for Non-Use of Property Not Classified as "Rent" u/s 194-I of Income Tax Act for TDS Purposes.

March 11, 2015

Case Laws Income Tax AT

You may also like:

The High Court held that rent income derived from letting out properties by the assessee should be treated as 'Income from Profits and Gains of Business' and not 'Income...

TDS u/s 194I - lease premium paid to Mumbai Metropolitan Regional Development Authority (“MMRD") - lump sum lease premium or one-time upfront lease charges, which are...

TDS u/s 194I - Thus lump sum lease premium or one-time upfront lease charges, which are not adjustable against periodic rent, paid or payable for acquisition of...

TDS u/s 194I - Rent - lump sum lease payments or one time lease charges, which are not adjustable against long term lease hold charges, which are not adjustable against...

Nature of income - income from renting a properties in Mall - Income from house property or busniss income - the income from renting a properties in Mall to be taxed as...

Income from house property - ALV u/s 23(1)(a) - In determining the reasonable rent, several factors have to be taken into consideration, such as, location of the...

Whether or not the payment for transmission charges can be termed as "rent" for the purposes of section 194-I - AT

TDS u/s 194I - TDS on rent to AAI - the payment made by the Assessee to AAI under the LA is ‘rent’ within the meaning of Section 194-I of the Act.

Income from house property V/S Profits and gains of business or profession - Just because TDS was made u/s. 194-I, it cannot be treated as ‘house property income’ as the...

Renting of Immovable Property Service - non-payment of service tax - retrospective amendment - The recovery of the service tax on Renting of Immovable Property cannot be...

Collection of amount in the Coin Box - demand under the income heads of 'weighing machine receipts’ and 'miscellaneous income' - By inserting a coin in the coin box an...

Income from house property - Deemed rental income - vacant property - The word receivable refers to the payment not being realised. The use of word “receivable” in...

Correct head of income - Characterization of income - rental income as 'business income' or 'income from house property' - there is no doubt that assessee has object of...

Renting of immovable property service - Valuation of rental income - The applicant can’t deduct the property taxes and other statutory levies for the purpose of arriving...

Notional rental income on commercial property u/s 23(1)(a) - notional rental income on unsold stock u/s 23(1)(a) - There being impossibility of renting out the property,...

Quick Updates: