Register Daily Newsletters My Bookmarks My Queries (D. Forum) My Replies (D. Forum) My Articles My Inbox (PM) Feedback/ Suggestions
Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

   For Sales / Support:
WhatsApp WhatsApp 9911796707
Case Laws Acts Notifications Circulars Classification Forms Manuals Articles News D. Forum Highlights Notes
TMI - e-Newsletter     TaxTMI    Taxpayer's victory: AO's order upheld, PCIT's...     TaxTMI    Non-resident Singapore firm's software licensing...     TaxTMI    EOUs face automated Import Rules from 17.09.2024 -...     TaxTMI    Steel Extending validity of customs valuation rules...     TaxTMI    New SEBI circular relaxes rules for REITs, enables...     TaxTMI    Phased rollout of quality standards for low-voltage...     TaxTMI    Virtual Hearings Mandatory: CBIC Reinstates Video...     TaxTMI    Apex Court upholds validity of extension of GST...     TaxTMI    Builders wrongly claimed before Appellate Tribunal...     TaxTMI    Deductions, expense allocation & miscellaneous...     TaxTMI    Foreign airline's code-sharing income from India...     TaxTMI    Reopening of assessment after 4 years and addition...     TaxTMI    Trade officials wrongly denied export benefits due...     TaxTMI    License Revoked Without Proper Notice 's license...     TaxTMI    Settling shareholder feud, ensuring company...     TaxTMI    Latest Case-Laws     TaxTMI    Latest Notifications + Circulars     TaxTMI    GST Council Decisions     TaxTMI       Right Stop
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Collection of Outgoing charges/ facility service charges from ...

Case Laws     Income Tax

July 4, 2019

Collection of Outgoing charges/ facility service charges from the tenants - business income or Income from House Property - since facility service charges were being received by assessee in return of providing specific services like housekeeping, security, etc., same was liable to be assessed as business income.

View Source

 

← Previous Next →

 

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. 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...

  3. Business Support Service - Interconnection, infrastructure and space facility to Basic Telephone Service Providers - demand of service tax on infrastructure charges,...

  4. Nature of activity - service or not - business support services or not - Installation of fixed facilities in the premise of customer/buyer - uninterrupted supply of gas...

  5. Valuation - cargo handling and port services - inclusion of facility charges in the assessable value - presumption of the Revenue is that the respondent have not...

  6. 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...

  7. Provision of additional services to the purchaser of Cars - collection of RTO registration charges, Smart Card Fees, Vehicle Registration Fees and other extra charges -...

  8. Liabillity of pay service on reverse charge basis (RCM) - Business Entity or not - The collection of processing charges or a cost markup on the medicines purchased on...

  9. Levy of service tax on bill discounting facility - collection of interest, against bill discounting facility - this activity is exempted from service tax - AT

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

  11. 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...

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

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

  14. Business Auxiliary Services - Subvention charges - taxability - Such subvention charges collected are part of the commission, which falls under the taxable category of...

  15. Input tax credit - GST charged by service provider on canteen facility provided to employees working in factory - levy of GST - nominal amount recovered by Applicants...

 

Quick Updates:Latest Updates

What's New:
    Latest Case Laws
What's New:
    Latest Notifications
What's New:
    Latest Circulars
F: Transfer of ITC without filing ITC-02
A: Director Identification Number
A: No GST is applicable for the services provided by the Director under p...
A: Income Tax Act Revamp (Comprehensive Review): Status and Suggestion on...
N: Inland Container Depots for loading and unloading of goods - Seeks to ...
H: Reopening of Assessment upheld; NRI Status & Source of Funds questioned.
H: Service Tax Refund Claim's Jurisdiction Tussle - Recipient's Location ...
H: Assessment appeal dismissed over technicality, courts intervene to uph...
H: Hostel accommodation services taxed under GST, not exempt as residenti...
H: Liquor Tycoon's Undisclosed Income Unraveled Through Search Operation.
H: Petrol pump owner's cash deposits from sales accepted as genuine income.
H: Reassessment notices quashed, approval withdrawal invalid - jurisdicti...
H: NRI's unexplained mutual fund investment & capital gains get relief af...
H: Land sale profit: Business income or long-term capital gain? Intention...
H: Land business income surrendered during survey not unexplained, charge...
H: Taxpayer wins against tax dept's addition of unproved sundry creditors...
H: Professional fees earned abroad taxable in India, but Japanese withhol...
H: Lending business earned interest spread, no disallowance. Keyman insur...
H: Transaction Value Dispute: Insufficient Evidence for Duty Enhancement?
H: Rejected resolution plan barred from halting asset auction due to prin...
A: NON-SUBMISSION OF FORM 15G/15H TO THE COMMISSIONER FOR TDS UNDER SECTI...
A: UNDERSTANDING AMNESTY FOR WAIVER OF INTEREST / PENALTY U/S 128A OF GST...
A: Department cannot pass an order on the dated personal hearing
A: How to register a Company in India: A Step-by-Step Guide for 2024
C: Clarifications on the applicability of concessional duty under IGCR Ru...
C: Withdrawal of Master Circular on issuance of No Objection Certificate ...
C: Implementation of automation in the Customs (Import of Goods at Conces...
F: INTERMEDIARY SERVICES OR EXPORT SERVICES
F: assessment order
A: Electronic Liability Register