Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Wealth-tax - Highlights / Catch Notes

Home Highlights August 2012 Year 2012 This

Premises in question being an office let out would not fall in ...

Case Laws     Wealth-tax

August 22, 2012

Premises in question being an office let out would not fall in the category of commercial establishment or complex as per the provisions of sec. 2(ea)(i)(5) and consequently the same is assessable to wealth tax - AT

View Source

 


 

You may also like:

  1. Inclusion of rented premises into wealth tax assessment - revenue yielding asset - section 2(ea)(i) nowhere requires that a commercial establishment or a complex could...

  2. The services provided by SMPK by way of granting a long-term lease of land at Taratala Road for a period of thirty years for setting up a commercial office complex to...

  3. Construction service or girls hostel - The hostel for girls can neither be covered under the category of Commercial Construction nor under the category of Residential...

  4. Election of the office bearers of the Regional Council of ICSI - There is a distinction between the absence and the post fallen vacant. Regulation 92(2) shall be...

  5. The case involves the classification of a composite supply of outdoor catering services along with renting of premises. It is held that where the applicant provides...

  6. Exemption from GST - Letting out of residential property for commercial use - Establishing the branch/office of the Lessee - The property in question has been...

  7. Enhancement in value of net wealth - sub-clause(5) of clause(i) of section 2(ea) nowhere requires that a commercial establishment or a complex cannot be established in a...

  8. Income from house property or income from other sources - If they are inseparable and the intention is to carry on the business of letting out the commercial property...

  9. Deduction u/s 80IA - Industrial park - Nature of Income from renting - If they are inseparable and the intention is to carry on the business of letting out the...

  10. Exemption u/s 11 - letting-out auditorium was a commercial activity - proviso to Sec.2(15) - Once the assessee falls under the category of education in term of section...

  11. Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities

  12. Establishment of Branch Office (BO) / Liaison Office (LO) / Project Office (PO) or any other place of business in India by foreign entities

  13. Establishment of Branch Office (BO)/ Liaison Office (LO)/ Project Office (PO) in India by foreign entities - procedural guidelines - Circular

  14. Foreign Exchange Management (Establishment in India of a branch office or a liaison office or a project office or any other place of business) Regulations, 2016 - Notification

  15. Establishment of Liaison Office (LO) / Branch Office (BO) / Project Office (PO) in India by Foreign Entities – Clarification. - Circular

 

Quick Updates:Latest Updates