Valuation - interest free security deposit - the amounts cannot ...

Case Laws Service Tax

May 30, 2018

Valuation - interest free security deposit - the amounts cannot be included in the consideration as long as the same remains interest free advance to be returned to tenant at a subsequent date - AT

View Source

← Previous Next →

Valuation - interest free security deposit - the amounts cannot ...

Case Laws Service Tax

May 30, 2018

You may also like:

Valuation - inclusion of interest in the gross value - The adjudicating authority has wrongly considered the interest received on security deposit as part of...

Disallowance u/s 14A - Exempted income - proportionate disallowance of interest paid by the banks for investments made in tax free bonds/ securities which yield tax free...

Annual letting value of the property by taking into consideration the notional interest on interest free deposit - notional rent on the amount of security deposit...

Computation of annual value under section 23 - The amount determined by the Assessing Officer is less than the monthly rental agreed between the parties for the property...

Valuation of Rental Income - GST - Deduction of property taxes and other statutory levies - treatment of notional interest on the security deposit - All taxes levied...

Valuation - includibility - amount collected as Interest free Maintenance Security as a deposit - The amount collected as deposit was merely a security and not an...

Renting of immovable property - There was no evidence to show that the notional interest on the interest free security deposit has influenced the consideration received...

CIRP process - security deposit and/or intercorporate deposit - Whether this ‘Security Deposit’ and the interest thereon would fall within the ambit of the definition of...

Requirement of pre-deposit towards compliance with proviso to Section 43 (5) of RERA - liability of Appellant to pay interest is not in praesenti but in future -...

Valuation - Security Deposit - without investigation as to whether appellant has refused to refund security deposit to any person who has terminated services, it cannot...

The case pertains to the interpretation of amended provisions of Sections 35F and 35FF of the Central Excise Act, 1944, regarding eligibility for interest on pre-deposit...

This circular modifies the framework for valuation of investment portfolios of Alternative Investment Funds (AIFs). Key changes include: Valuation of securities covered...

Valuation - Service tax short paid by not including gross amount charged for services rendered. Gross amount charged defined in Section 67 does not expand meaning to...

Interest in terms of Section 244A - When an order of refund is issued, the same should include interest payable on the amount, which is refunded. If the refund does not...

Disallowance of interest expenses incurred for non-business purposes - The ITAT found that the interest expenditure claimed by the assessee was allowable due to the...

Quick Updates: