Sale or Right to Use Car Park is not Bundled with Construction Services, attracts 18% GST : AAAR
In a recent ruling, the West Bengal Appellate Authority for Advance Ruling (WBAAAR) upheld the ruling of the Authority for Advance Ruling (AAR) that...
![Benefit of Cost of Acquisition in construction of roof rights in property: ITAT direct to consider Valuation Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cost-of-Acquisition-construction-of-roof-rights-in-property-roof-rights-in-property-ITAT-Valuation-Report-Cost-of-Acquisition-in-construction-of-roof-rights-taxscan.jpg "Benefit of Cost of Acquisition in construction of roof rights in property: ITAT direct to consider Valuation Report [Read Order]")
![No Service Tax Liability on Construction of Houses under JNNURM and Construction for Gujarat State Police Housing Corporation Ltd: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Service-Tax-Liability-No-Service-Tax-Liability-Service-Tax-Liability-on-Construction-of-Houses-Construction-of-Houses-JNNURM-Construction-Gujarat-State-Police-Housing-Corporation-Ltd-CESTAT-Taxscan.jpg "No Service Tax Liability on Construction of Houses under JNNURM and Construction for Gujarat State Police Housing Corporation Ltd: CESTAT [Read Order]")
![Assesse cannot Claim Cost of Improvement and Indexation Cost unless provides Evidence to Prove Construction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Assesse-Improvement-Indexation-Cost-Evidence-Prove-Construction-Construction-ITAT-Income-Tax-taxscan.jpg "Assesse cannot Claim Cost of Improvement and Indexation Cost unless provides Evidence to Prove Construction: ITAT [Read Order]")
Other Charges like Water Supply Connection Charges, Electricity Meter and Security Deposit Amounts are Inextricably Linked with Construction of Residential Apartment, attracts 12% GST: AAAR directs to Refund Excess Tax Collected
The Maharashtra Appellate Authority for Advance Ruling (AAAR) ruled that the other charges like water supply connection charges, electricity meter and security deposit amounts are inextricably linked...
No Proof for Completion of Construction within 3 Years: ITAT denies Capital Gain Exemption Claim u/s 54F of IT Act [Read Order]
The Bangalore Income Tax Appellate Tribunal (ITAT) has recently held that assessees could not claim capital gain exemption under section 54F of Income Tax Act 1961 if there was no proof for...
![No Proof for Completion of Construction within 3 Years: ITAT denies Capital Gain Exemption Claim u/s 54F of IT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Completion-of-Construction-ITAT-Construction-Capital-Gain-Exemption-Claim-Income-Tax-taxscan.jpg "No Proof for Completion of Construction within 3 Years: ITAT denies Capital Gain Exemption Claim u/s 54F of IT Act [Read Order]")
No Service Tax on Consideration received for Construction Services which are Composite in Nature: CESTAT [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Service taxis not leviable on consideration received for construction services which are...
![No Service Tax on Consideration received for Construction Services which are Composite in Nature: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Service-Tax-Construction-Services-Construction-Composite-in-Nature-CESTAT-Customs-Excise-Taxscan-.jpg "No Service Tax on Consideration received for Construction Services which are Composite in Nature: CESTAT [Read Order]")
Construction provided to Gujarat State Police Housing Corporation Limited is excluded from Service Tax: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) of Ahmedabad Bench has held that construction provided to Gujarat State Police Housing Corporation Limited is excluded from Service...
![Construction provided to Gujarat State Police Housing Corporation Limited is excluded from Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Construction-Gujarat-State-Police-Housing-Corporation-Limited-Service-Tax-CESTAT-taxscan.jpg "Construction provided to Gujarat State Police Housing Corporation Limited is excluded from Service Tax: CESTAT [Read Order]")
![Delhi HC Quashes Service Tax Proceedings Against Emaar [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Delhi-HC-Service-Tax-Proceedings-Emaar-TAXSCAN.jpg "Delhi HC Quashes Service Tax Proceedings Against Emaar [Read Order]")
Housing Loan and Interest Paid thereon for Construction of Rented House Eligible for Deduction u/s 2(24)(b) of Income Tax Act: ITAT [Read Order]
Income Tax Appellate Tribunal (ITAT) Kolkata Bench ruled that the housing loan and interest paid for construction of the rented house is eligible for Deduction under the section 2(24)(b) of Income...
![Housing Loan and Interest Paid thereon for Construction of Rented House Eligible for Deduction u/s 2(24)(b) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Housing-Loan-Interest-Rented-House-Construction-of-Rented-House-Deduction-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "Housing Loan and Interest Paid thereon for Construction of Rented House Eligible for Deduction u/s 2(24)(b) of Income Tax Act: ITAT [Read Order]")
Capital Gain Exemption u/s 54 Not Allowable in cases where Builder has not Started Construction: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has recently held that capital gain exemption under Section 54 is not allowable in cases where the builder has not started construction of...
![Capital Gain Exemption u/s 54 Not Allowable in cases where Builder has not Started Construction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Capital-Gain-Exemption-Builder-Construction-ITAT-TAXSCAN.jpg "Capital Gain Exemption u/s 54 Not Allowable in cases where Builder has not Started Construction: ITAT [Read Order]")