The Andhra Pradesh Authority of Advance Ruling (AAR) ruled that 18% of GST is applicable on renting of dwelling for commercial purposes, as it is covered under ‘Rental or leasing services involving own or leased

The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the income received from Fit-out Hire Charges would constitute “business income” under the income tax law. The assessee is in the business of “IT

In the case between M/s. Runwal Constructions vs. Assistant Commissioner of Income Tax, Mumbai bench of Income Tax Appellate Tribunal (ITAT) recently ruled that the Assessing Officer cannot take notional annual letting value in respect

The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has held that declaring low rent for a flat by the owner in the income tax return is a device for tax evasion. The assessee,

The Telangana Authority of Advance Ruling (AAR) ruled that no GST payable for renting of space for stalls with the objective of advancement of religion for the Rent not above Rs.10,000. The applicant, ​​M/s. Acharya

The Kerala Authority of Advance Ruling (AAR) ruled that the lease rent charged by the municipality for land is eligible for GST exemption. The applicant, George Jacob is the successful bidder of the auction of

The Maharashtra Authority of Advance Ruling (AAR) ruled that renting an entire villa to one client, will be considered ‘One Unit’ as specified under Chapter, Section, or Heading 9963 under entry no. 7 of the

The Advance Ruling Authority ( AAR ), Kerala has held that the quit rent or lease rent paid to the Government for the use of land for agricultural purpose is exempted from GST. The applicant,

The Central Board of Direct Taxes ( CBDT ) asked the taxpayers to remit Tax Deducted at Source (TDS) at five percent while paying House Rent above Rs. 50,000. It is mandatory for an individual

The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that in order to get the deduction for rent paid in cash as business expenditure under the Income Tax Act, the assessee needs to produce

The tax department has issued service tax and GST notices to various Wakf boards for not paying tax on rent received from the properties used for non-religious and non-charitable purposes. Out of the 30 Wakf boards in the country,

In a major relief to Honda Motorcycle & Scooter, the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Delhi bench has held that cenvat credit is allowable on service tax paid on rent

The Tamil Nadu Appellate Authority of Advance Ruling (AAAR) has ruled that GST not payable on Rent for lockers provided in bus stands by a Municipal Corporation. The Appellant, Erode City Municipal Corporation is a

The Income Tax Appellate Tribunal (ITAT), Mumbai Bench held that TDS cannot be deducted on the rent if the accommodation services were taken on a casual basis. The assessee, Dadiba kali Pundole Esplanade House is

The Karnataka Authority for Advance Ruling (AAR), has recently, in an application filed before it, held that renting of commercial building is taxable under GST. The aforesaid observation was made by the Karnataka AAR, when