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Income Tax - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

Rental income - Amenity charges received - amount received by ...


Taxpayer's Income from Amenities Agreement Rightly Classified Under House Property Category.

July 17, 2019

Case Laws     Income Tax     AT

Rental income - Amenity charges received - amount received by the assessee for providing the amenities/facilities to the licensee as per the “Amenities agreement”, was rightly shown by the assessee as its income under the head “house property”.

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