Nature of receipt - Capital or revenue receipt - since the ...

Case Laws Income Tax

December 6, 2017

Nature of receipt - Capital or revenue receipt - since the immovable property itself is capital in the hands of the assessee, therefore the right to 'more enjoyment' of this property should also be capital in nature - AT

View Source

← Previous Next →

Nature of receipt - Capital or revenue receipt - since the ...

Case Laws Income Tax

December 6, 2017

You may also like:

Nature of receipt against termination of lease agreement - taxable under the head income from other sources or income from house property or not taxable as capital...

Capital Receipt vs Revenue Receipt - Excise Duty refund is to be treated as ‘capital receipt’ in the hands of the assessee and not liable to be taxed - AT

Nature of receipt – Entertainment tax – Revenue or capital receipt - the subsidy in respect of Multiplex located at Jaipur to be capital in nature. - AT

The High Court considered a case involving the nature of a receipt received by a company for relinquishing its right to operate a hotel under a license agreement. The...

Excise Duty Refund - Revenue receipt or capital receipt - the excise duty refund received is in the nature of capital receipt and is not exigible to the tax - HC

Nature of subsidy received - Capital or revenue receipt - amount given as subsidy to meet any revenue expenditure can safely be termed as revenue receipt - HC

Bond issue expenses - Capital or revenue in nature - held as revenue expenditure - AT

Receipt of compensation on termination of distributorship agreement is in the nature of revenue receipt - HC

Assessee utilized long-term capital gain from sale of immovable property for purchase of new residential property within permissible time period. Purchase consideration...

Nature of amount received as compensation towards rent out property - Mense profit - Mense profit is not revenue receipt but capital in nature - not taxable - AT

Revenue receipt or capital receipt - Foreign exchange gain written back on cancellation of vessel construction contract taxed u/s. 28(iv) - The ITAT agreed with the...

Nature of receipt - Entertainment tax exemption in respect of Multiplexes - whether capital or revenue receipts? - where object of respective subsidy schemes of State...

Taxability of subsidy - revenue of capital - subsidy to establish the industrial unit in backward regions of the Maharashtra State is in nature of capital receipt -...

Entrance fee received from members - since the amount was in the nature of deposits, i.e., capital receipts, in the hands of the assessee, the forfeiture of the same...

Compensation for delay in handing over the possession of the property - holding charges - held as capital receipt in nature - AT

Quick Updates: