Property Possession will be in Name of Person who Paid Property Tax and Cleared Electricity Dues: Gauhati HC [Read Order]
In a recent case, the Gauhati High Court held that possession of the property would be in the name of a person who paid property tax and cleared...
![No Addition shall be imposed on Assessee when AO has failed to consider payment made towards Amenities included in Basic Cost of flat: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Addition-shall-be-imposed-on-Assessee-payment-made-towards-Amenities-Cost-of-flat-ITAT-payment-Amenities-taxscan.jpg "No Addition shall be imposed on Assessee when AO has failed to consider payment made towards Amenities included in Basic Cost of flat: ITAT [Read Order]")
![Amenities provided to Tenants of House Property Compute under head of Income from House Property: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Amenities-Amenities-provided-to-tenants-tenants-house-property-ITAT-taxscan.jpg "Amenities provided to Tenants of House Property Compute under head of Income from House Property: ITAT deletes Addition [Read Order]")
![Lease Rental Income received from letting out of School Building with Amenities shall be Treated as “Income from House Property”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Lease-rental-income-letting-out-school-building-amenities-Income-from-House-property-House-property-ITAT-income-tax-taxscan.jpg "Lease Rental Income received from letting out of School Building with Amenities shall be Treated as “Income from House Property”: ITAT [Read Order]")
GST applicable on Charges Proportionate to Common Amenities and Facilities Charges if Sale Price of Plot is Consolidated: AAR [Read Order]
The Karnataka Bench of the Authority for Advance Ruling (AAR) has recently ruled that Goods and Services Tax (GST) is applicable on charges in proportion to common amenities and facilities charges if...
![GST applicable on Charges Proportionate to Common Amenities and Facilities Charges if Sale Price of Plot is Consolidated: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/GST-applicable-GST-GST-applicable-on-Charges-Proportionate-Common-Amenities-and-Facilities-Facilities-Sale-Price-of-Plot-Sale-Price-of-Plot-is-Consolidated-AAR-taxscan.jpg "GST applicable on Charges Proportionate to Common Amenities and Facilities Charges if Sale Price of Plot is Consolidated: AAR [Read Order]")
Seller liable to charge GST on Other common amenities and facilities charges even if Booking and Agreement follow Release of Roads to Authorities: AAR
The Karnataka Bench of the Authority for Advance Ruling (AAR) has ruled that the seller of plot is liable to charge Goods and Services Tax (GST) on other common facilities even if the booking...
Consideration for Amenities Provided to Tenant cannot be treated as ‘Business Income’ if same is not separable from Rental Income: ITAT Bangalore
In M/s. Sree Seshachala Builders Ltd v. DCIT & Anr, the ITAT Bangalore held that the consideration for amenities provided to the tenant is “Income from House Property” if the same is not...
Amenities provided to Doctors by Pharma Companies are Business Expenditure: ITAT Mumbai [Read Order]
In a recent decision, the Mumbai bench of the ITAT ruled that the various amenities provided to doctors by the pharmaceutical companies are allowable as business expenditure under section 37(1) of the...
![Amenities provided to Doctors by Pharma Companies are Business Expenditure: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Chandigarh-Taxscan.jpg "Amenities provided to Doctors by Pharma Companies are Business Expenditure: ITAT Mumbai [Read Order]")