![No Separate Rent provided by Co-tenants: ITAT Grants relief to Landlord based on Tenant’s Bank Records [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/500x300_2120903-no-separate-rent-provided-by-co-tenants-taxscan.webp "No Separate Rent provided by Co-tenants: ITAT Grants relief to Landlord based on Tenant’s Bank Records [Read Order]")
No Separate Rent provided by Co-tenants: ITAT Grants relief to Landlord based on Tenant’s Bank Records [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has granted relief to a landlord after holding that the Assessing Officer (AO) wrongly...
![Rental Income from Leasing Trailers and Exhibition Space is Business Income, Not House Property: ITAT Deletes Addition [Read Order]](https://images.taxscan.in/h-upload/2025/12/20/250x150_2113395-rental-income-leasing-trailers-exhibition-space-business-income-house-property-itat-taxscan.webp "Rental Income from Leasing Trailers and Exhibition Space is Business Income, Not House Property: ITAT Deletes Addition [Read Order]")
![Failure to Examine Notional Rent on Unsold Flats u/s  23(5): ITAT Upholds PCIT’s Revision u/s 263 [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/250x150_2070103-failure-to-examine-notional-rent-on-unsold-flats-notional-rent-on-unsold-flats-taxscan.webp "Failure to Examine Notional Rent on Unsold Flats u/s  23(5): ITAT Upholds PCIT’s Revision u/s 263 [Read Order]")
![Common Area Maintenance Charges Not Taxable as Rental Income: ITAT Deletes ₹17.08 Lakh Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/11/250x150_2062636-common-area-maintenance-charges-maintenance-charges-maintenance-charges-not-taxable-taxscan.webp "Common Area Maintenance Charges Not Taxable as Rental Income: ITAT Deletes ₹17.08 Lakh Addition [Read Order]")
Rental Income Not Taxed: Taxpayer Claims to Be Mere Rent Collector, ITAT Permits Fresh Hearing Conditionally [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Chennai Bench, granted a fresh opportunity of hearing, which had failed to offer rental income to tax. The assessee submitted that it was merely a...
![Rental Income Not Taxed: Taxpayer Claims to Be Mere Rent Collector, ITAT Permits Fresh Hearing Conditionally [Read Order]](https://images.taxscan.in/h-upload/2025/06/29/500x300_2056221-rental-income-taxed-taxpayer-rent-collector-itat-taxscan.webp "Rental Income Not Taxed: Taxpayer Claims to Be Mere Rent Collector, ITAT Permits Fresh Hearing Conditionally [Read Order]")
Kerala HC Directs to treat Income from Sale of Immovable Properties owned by Assessee as 'Capital Gains’ [Read Order]
The Kerala High Court directed to treat income from sale of immovable properties owned by assessee as 'Capital Gains’. It was viewed that the requirement of ensuring uniformity and consistency in tax...
Budget 2024: FM's Proposal Requires Residential House Rentals to Be Reported as House Property Income, Not PGBP [Read Bill]
The Finance Minister, in the budget presentation, proposed to make an amendment in Section 28 of the income tax act, 1961. The proposal required the residential house rentals to be reported as the...
Deemed Rental Income applicable to Self Occupied Properties u/s 23 (4) of Income Tax Act: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT) observed that deemed rental income applicable to self-occupied properties under Section 23 (4) of Income Tax Act, 1961. The assessee...
![Deemed Rental Income applicable to Self Occupied Properties u/s 23 (4) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Deemed-Rental-Income-Properties-us-23-4-of-Income-Tax-Act-ITAT-TAXSCAN.jpg "Deemed Rental Income applicable to Self Occupied Properties u/s 23 (4) of Income Tax Act: ITAT [Read Order]")
Rental Income Shall be treated as Income from House Property, not Income from Other Sources: ITAT grants Relief to Piramal Enterprises [Read Order]
In a recent decision, the Mumbai bench of the Income Tax Appellate Tribunal (ITAT) granted Piramal Enterprises relief by ruling that rental income from RP House should be treated as income from house...
![Rental Income Shall be treated as Income from House Property, not Income from Other Sources: ITAT grants Relief to Piramal Enterprises [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Rental-Income-Income-from-House-Property-House-Property-ITAT-Piramal-Enterprises-taxscan.jpg "Rental Income Shall be treated as Income from House Property, not Income from Other Sources: ITAT grants Relief to Piramal Enterprises [Read Order]")
