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1. Levy of GST - providing residential land on lease basis for which lease premium charged/received - Since the entry grants the exemption to a leased / rented residential...

2. 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...

3. Incomes received from leasing out of hotels - exploitation of a commercial asset - lease rental received by the assessee is to be taxed under the head "Income from business" - AT

4. Exemption from GST - Letting out of residential property for commercial use - Establishing the branch/office of the Lessee - The property in question has been...

5. Correct head of income - Lease rent received - to be treated as business income or as income from other sources - There was no attempt to exploit the commercial assets...

6. Additions u/s 30 - deduction of Lease Equalization Charges - type of lease undertaken- scope of accounting standards - AO noticed that, assessee has created Rent...

7. The services provided by SMPK by way of granting a long-term lease of land at Taratala Road for a period of thirty years for setting up a commercial office complex to...

8. Exemption u/s.10(23C)(vi) - payment of lease rent to trustees of the trust - ld. CIT(E) had stated that this payment of lease rent is in violation of provisions of...

9. The Appellate Tribunal considered whether the assessee, a trust registered u/s 12AA, qualified for exemption u/s 11 as a charitable entity. The AO argued the trust's...

10. Renting of immovable property - Assessee is liable to pay service tax in respect of such one time amounts received in respect of lease granted for less than 30 years - AT

11. Exemption from GST - upfront amount charged by the Applicant (as lease premium) for granting long-term lease of ninety years - The AAR concludes that long-term leases...

12. Levy of GST on supply - renting of residential house to commercial concern - irrespective of whether they are let out to individuals or a commercial entity. The...

13. Proportionate allowability of lease premium u/s 37 - it is difficult to appreciate that fact of rent being depressed rent can only be appreciated as such if there is...

14. Levy of Service Tax - liquidated damages received - The demand of service tax on late payment surcharge meter renting charges and supervision charges are set aside. The...

15. Refund of GST alongwith interest - interpretation and scope of mutual lease (rent) agreement -who has to bear the burden of GST - seeking direction to first respondent...