Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Business Services Charges for providing Business Service Centre ...

Case Laws     Income Tax

July 11, 2016

Business Services Charges for providing Business Service Centre - income from house property or Business Income - AO directed to treat the income earned by the assessee from business service centre as ‘income from business’ in conformity with his stand for the other assessment years. - AT

View Source

 


 

You may also like:

  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. Collection of Outgoing charges/ facility service charges from the tenants - business income or Income from House Property - since facility service charges were being...

  3. Rental income correctly classified as "income from house property" rather than "income from business" despite composite rent including amenities charges. TDS deducted...

  4. Levy of service tax - Infrastructural services under the category of Business Support Services - Transit / Guest House services provided to group companies - The...

  5. The appellant, a customs house agent (CHA), collected reimbursement charges from clients for services availed from various service providers. The department demanded...

  6. Valuation - Cable Operator’s Services - Appellant cannot exclude the amounts received for maintenance charges from taxable value in view the Sub-Rule 1 of Rule 5 of...

  7. Classification of services - providing ERP system - Business Auxiliary Service or not - It is settled that the ERP Service is clearly an Information Technology Service....

  8. Levy of service tax - applicability of Reverse Charge Mechanism - Business Auxiliary Service - he services have been provided by the foreign agents to the foreign site...

  9. Levy of service tax - bowling alley income - scope of ‘amusement facility’ - The case involved a dispute regarding the taxability of income from a bowling alley operated...

  10. Business Auxiliary Services - intermediary services - Sub-section(2) of Section 13 specifically provides that the place of supply of services except the services...

  11. Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

  12. Service Tax Demand - On "Business Support Service": The Tribunal found that the uplinking services provided to broadcasters fall within the ambit of "Business Support...

  13. Classification of services under Business Support Services or not - The Tribunal observed that the appellant merely facilitates and assist the individuals who are...

  14. Eligibility of avail ITC - Works contract services - input services - Housing society - The society itself is not works contract service provider, nor it is in the...

  15. Classification of service - Business Support services or not - The Appellate Tribunal, referring to precedent cases, concluded that GTPL's activity of arranging...

 

Quick Updates:Latest Updates