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![Payment of Last Mile Charges is in the nature of ‘Rent’, TDS u/s 194I Applicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/TDS-Taxscan.jpg "Payment of Last Mile Charges is in the nature of ‘Rent’, TDS u/s 194I Applicable: ITAT [Read Order]")
Payment of Last Mile Charges is in the nature of ‘Rent’, TDS u/s 194I Applicable: ITAT [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) in ITO vs. M/s. RCIL, held that payment of last mile charges is in the nature of ‘rent’...
![Cenvat Credit allowable in respect of Building constructed for Hotel used for Renting of Services of Hotel: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Cenvat-Credit-Hotel-Taxscan.jpg "Cenvat Credit allowable in respect of Building constructed for Hotel used for Renting of Services of Hotel: CESTAT [Read Order]")
![‘Charges for Facilities provided’ to be considered to determine Rent, Not ‘Payment for Use of Land’: Uttarakhand HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/11/Indian-Oil-Corporation-Taxscan.jpg "‘Charges for Facilities provided’ to be considered to determine Rent, Not ‘Payment for Use of Land’: Uttarakhand HC [Read Judgment]")
![Rent received by an Association of Co-Owners Whose only Objective is to Derive Income from Letting out of Property is Taxable as ‘Income from House Property’: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/03/Rent-Taxscan.jpg "Rent received by an Association of Co-Owners Whose only Objective is to Derive Income from Letting out of Property is Taxable as ‘Income from House Property’: ITAT [Read Order]")
![ITAT Confirms Addition since Assessee Received Rent in Cash to avoid Tax Liability [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/03/Rental-Income-Taxscan.jpg "ITAT Confirms Addition since Assessee Received Rent in Cash to avoid Tax Liability [Read Order]")
![Room Rent in Hospitals is out of the GST Net: Govt. [Read FAQs]](https://www.taxscan.in/wp-content/uploads/2017/09/Hospital-Rooms-GST-Taxscan.jpg "Room Rent in Hospitals is out of the GST Net: Govt. [Read FAQs]")
Rent directly Paid to Authority on behalf of Lessor under an Oral Agreement is Deductible from Income Tax: ITAT Mumbai [Read Order]
In ACIT v. Texool Ltd, the Mumbai ITAT allowed deduction on rent directly paid to the authority on behalf of Lessor under an Oral agreement. However, the relief was granted subject to a condition that...
![Rent directly Paid to Authority on behalf of Lessor under an Oral Agreement is Deductible from Income Tax: ITAT Mumbai [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/05/Rent.jpg "Rent directly Paid to Authority on behalf of Lessor under an Oral Agreement is Deductible from Income Tax: ITAT Mumbai [Read Order]")
Lease Rent from Letting Out Buildings/developed space along with Other Amenities in an Industrial Park/SEZ is Business Income: CBDT [Read Circular]
The Central Board of Direct Taxes (CBDT) clarified that the lease rent received from letting out buildings/developed space along with other amenities in an Industrial Park/SEZ is taxable as Business...
![Lease Rent from Letting Out Buildings/developed space along with Other Amenities in an Industrial Park/SEZ is Business Income: CBDT [Read Circular]](https://www.taxscan.in/wp-content/uploads/2016/08/Rent-out-Business-Taxscan.jpg "Lease Rent from Letting Out Buildings/developed space along with Other Amenities in an Industrial Park/SEZ is Business Income: CBDT [Read Circular]")