![Electricity Supply Bundled with Property Rent or Maintenance Treated as Composite Supply, CBIC Clarifies [Read Circular]](https://www.taxscan.in/wp-content/uploads/2023/11/Electricity-Supply-Bundled-Property-Rent-Maintenance-Treated-Composite-Supply-CBIC-taxscan.jpg "Electricity Supply Bundled with Property Rent or Maintenance Treated as Composite Supply, CBIC Clarifies [Read Circular]")
Electricity Supply Bundled with Property Rent or Maintenance Treated as Composite Supply, CBIC Clarifies [Read Circular]
Regarding the imposition of Goods and Services Tax (GST) on the provision of electricity by real estate firms, shopping malls, airport operators, and...
![Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Recipient-of-Service-Not-Eligible-for-ITC-GST-Paid-for-Transfer-Rights-of-Leasehold-Land-Services-Constitute-Construction-Immovable-Property-AAR-TAXSCAN.jpg "Recipient of Service Not Eligible for ITC on GST Paid for Transfer of Rights of Leasehold Land as Services Constitute Construction of Immovable Property: AAR [Read Order]")
![Assessee has Sufficient Source of Income beyond Doubt for Investment in Immovable Property: ITAT deletes Addition for Unexplained Source of Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Excise-Duty-Demand-Data-Received-on-Pen-Drive-Reliable-Evidence-CESTAT-taxscan.jpg "Assessee has Sufficient Source of Income beyond Doubt for Investment in Immovable Property: ITAT deletes Addition for Unexplained Source of Income [Read Order]")
![Service tax not leviable on charges for water, electricity and diesel in renting of immovable property: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Service-tax-not-leviable-charges-for-water-electricity-diesel-renting-immovable-property-CESTAT-taxscan.jpg "Service tax not leviable on charges for water, electricity and diesel in renting of immovable property: CESTAT [Read Order]")
![Disallowance of Interest u/s 36(1)(iii) Not attributable to Borrowed Amount utilized for Purchase of Immovable Property: ITAT restored issue to file of AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Disallowance-Interest-attributable-Borrowed-Amount-utilized-Purchase-Immovable-Property-ITAT-AO-TAXSCAN.jpg "Disallowance of Interest u/s 36(1)(iii) Not attributable to Borrowed Amount utilized for Purchase of Immovable Property: ITAT restored issue to file of AO [Read Order]")
No service Tax on Renting of Immovable Property to or by Religious Body Before 1.07.2012: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that service tax is not leviable on renting of immovable property to or by religious body before 1.07.2012....
![No service Tax on Renting of Immovable Property to or by Religious Body Before 1.07.2012: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-service-Tax-Renting-Immovable-Property-Religious-Body-CESTAT-taxscan.jpg "No service Tax on Renting of Immovable Property to or by Religious Body Before 1.07.2012: CESTAT [Read Order]")
Confiscation of Immovable Property without Notice Compromises Integrity of Adjudication Process: CESTAT slams Customs Dept [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), slammed the Customs Department as the confiscation of immovable property was made without valid notice under the...
![Confiscation of Immovable Property without Notice Compromises Integrity of Adjudication Process: CESTAT slams Customs Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Confiscation-Confiscation-of-Immovable-Property-Immovable-Property-Notice-taxscan.jpg "Confiscation of Immovable Property without Notice Compromises Integrity of Adjudication Process: CESTAT slams Customs Dept [Read Order]")
Ex-parte Addition on Unexplained Investment: ITAT directs Re adjudication of Addition towards source of Investment in Purchase of Immovable Property [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench directed readjudication in respect of additions made under Section 69 of the Income Tax Act, 1961 towards source of investment in the...
![Ex-parte Addition on Unexplained Investment: ITAT directs Re adjudication of Addition towards source of Investment in Purchase of Immovable Property [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Ex-parte-Unexplained-Investment-ITAT-Re-adjudication-Addition-Investment-Purchase-Immovable-Property-TAXSCAN.jpg "Ex-parte Addition on Unexplained Investment: ITAT directs Re adjudication of Addition towards source of Investment in Purchase of Immovable Property [Read Order]")
GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]
The Authority for Advance Ruling (AAR), Uttar Pradesh has held that Goods and Services Tax (GST) is applicable on the Supervision Charges collected by the Electricity Distribution Company for...
![GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/GST-Supervision-Charges-Company-Electricity-Installation-Material-Exempt-Borne-Recipient-AAR-TAXSCAN.jpg "GST Applicable on Supervision Charges Collected by Electricity Distribution Company for Electricity Line Installation, Material Costs Exempt When Borne by Recipient: AAR [Read Order]")
Section 269SS not applicable when Substantial Sale Consideration of Immovable property is evidenced by registered agreement: ITAT deletes Penalty u/s 271D [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that Sale transaction evidenced by registered agreement prevents implementation of Section 269SS from curbing black money The...
![Section 269SS not applicable when Substantial Sale Consideration of Immovable property is evidenced by registered agreement: ITAT deletes Penalty u/s 271D [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Substantial-Sale-Sale-Consideration-Consideration-of-Immovable-property-Immovable-property-ITAT-deletes-Penalty-ITAT-taxscan.jpg "Section 269SS not applicable when Substantial Sale Consideration of Immovable property is evidenced by registered agreement: ITAT deletes Penalty u/s 271D [Read Order]")
Supreme Court to Determine GST Implications of Immovable Property in Next Hearing Scheduled on August 23 [Read Order]
The Supreme Court heard and listed the next hearing of the Case of M/s. Safari Retreats Private Limited & Ors. on 23rd August 2023 at 2:00 PM before the bench of Justice Abhay S. Oka and Justice...
![Supreme Court to Determine GST Implications of Immovable Property in Next Hearing Scheduled on August 23 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Supreme-Court-Supreme-Court-to-Determine-GST-Implications-of-Immovable-Property-GST-GST-Implications-of-Immovable-Property-Taxscan.jpg "Supreme Court to Determine GST Implications of Immovable Property in Next Hearing Scheduled on August 23 [Read Order]")
Madras HC Dismisses Writ Petition on Lifting of Attachment of Immovable Property by Sub Registrar [Read Order]
A Single Bench of the Madras High Court dismissed a writ petition on lifting of attachment of immovable property by the Sub Registrar. The petitioner in the present matter is Rudraveni Manoharan....
![Madras HC Dismisses Writ Petition on Lifting of Attachment of Immovable Property by Sub Registrar [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Madras-High-Court-Madras-High-Court-Dismisses-Writ-Petition-Lifting-of-Attachment-of-Immovable-Property-by-Sub-Registrar-Immovable-Property-Sub-Registrar-Taxscan.jpg "Madras HC Dismisses Writ Petition on Lifting of Attachment of Immovable Property by Sub Registrar [Read Order]")