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Leasehold Rights

GST on Transfer of Leasehold Rights: Allahabad HC Stays Recovery, Says Matter Needs Consideration

Navasree A.M

With regards to the applicability of Goods and Services Tax ( GST ) on the transfer of leasehold rights, the Allahabad High Court has stayed the...

[BREAKING] Bombay HC quashes GST on Leasehold Rights, directs to Consider Gujarat HC decision while...

Section 50C can be applied only to Capital Assets not to Leasehold Rights: ITAT [Read Order]

Transfer of Leasehold Rights: Special provision for full value of consideration u/s 50C applicable...

Payment for Acquisition of Leasehold Rights over an Immovable Property is not Rental Income, No TDS...

Leasehold Rights can’t be computed as Capital Gains in respect of transactions in land or building under Section 50C: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi Bench held that the leasehold rights can not be computed as capital gains in respect of transactions in land or building under Section 50C of the...

Leasehold Rights being Intangible Assets are not eligible for Depreciation: ITAT [Read Order]

In Mahanadi Coalfields Ltd vs Deputy Commissioner of Income Tax, the Cuttack bench of the Income Tax Appellate Tribunal (ITAT) recently ruled that lease-hold rights being intangible assets are not...

Section 50C Applicable to Sale of Leasehold Rights, says ITAT Delhi [Read Order]

In ITO v. Sh. Chander Sekhar, the ITAT Delhi held that income earned from transfer of leasehold rights is chargeable to Income Tax under section 50C of the Income Tax Act which provides for special...

No TDS for lease premium to acquire leasehold rights; ITAT Mumbai [Read Order]

The Mumbai bench of Income Tax Appellate Tribunal has held that TDS is not mandatory for lease premium paid by the assessee to CIDCO to acquire leasehold rights for 60 years under the lease deed. The...