Service charges received by the assessee from tenants - Income ...

Case Laws Income Tax

December 11, 2017

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 assessable under the head business income - AT

View Source

← Previous Next →

Service charges received by the assessee from tenants - Income ...

Case Laws Income Tax

December 11, 2017

You may also like:

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

Income from house property - ALV of property - amounts received under the maintenance agreement - There are certain services provided by the assessee which are common...

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...

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

Rental income earned by assessee should be assessed as income from house property, not business income. AO failed to highlight aspects indicating rental income was...

Nature of income - Income received from Strand Book Stall for providing warehousing, binding, shrink wrapping, supervision charges and mailing charges - taxable as...

Correct head of income - sub-leasing of already leased out property - maintenance charges and air conditioning hire charges - Service charges received from tenants are...

Receipt of commission income from tenant - income of commission received is to be assessed as business income and not as income from house property - AT

The case pertains to the correct head of income for rental income receipts, whether assessable under 'Income From House Property' or 'Income from Business'. The key...

Revision u/s 263 - Classification of rental income - House property v/s business income - The Appellate Tribunal observed that the Assessee is primarily engaged in...

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...

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...

Correct head of income - taxability of rental income - the assessee is owner and thereby receives any income from house property, it should be taxed under the head...

Revision u/s 263 by CIT - rental income which had been shown as “Income from Business & Profession” rather than showing the same as “Income from House Property” - once...

Income from house property - Income received on leasing of land and building - the assessee had correctly shown the said income under the head “income from house...

Quick Updates: