![Annual Mixed Charges paid to Municipal Corporation of Delhi cannot treated as Tax, not Deductible from Rental Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Annual-Mixed-Municipal-Corporation-of-Delhi-Tax-rental-Income-ITAT-taxscan.jpg "Annual Mixed Charges paid to Municipal Corporation of Delhi cannot treated as Tax, not Deductible from Rental Income: ITAT [Read Order]")
Annual Mixed Charges paid to Municipal Corporation of Delhi cannot treated as 'Tax', not Deductible from Rental Income: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the annual mixed charges paid to the Municipal Corporation of Delhi would...
![Depreciation can’t be claimed on Factory Building leased out to Earn Rental Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Unabsorbed-depreciation-Madras-High-Court-Taxscan.jpg "Depreciation can’t be claimed on Factory Building leased out to Earn Rental Income: ITAT [Read Order]")
![No GST payable for Renting of Space for Stalls with the objective of Advancement of Religion for Rent not above Rs.10k: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/renting-of-space-for-stalls-aar-gst-Taxscan.jpeg "No GST payable for Renting of Space for Stalls with the objective of Advancement of Religion for Rent not above Rs.10k: AAR [Read Order]")
![Rental Income from Sub-Lease shall be treated as Business Income since same was Business of Assessee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/Rental-Income-from-Sub-Lease-Business-Income-Business-of-Assessee-ITAT-Taxscan.jpg "Rental Income from Sub-Lease shall be treated as Business Income since same was Business of Assessee: ITAT [Read Order]")
Notional Interest earned on the Security Deposit not to be taken into consideration while Computing total Rental Income: AAAR [Read Order]
The Karnataka Authority of Advance Rule (AAAR), while modifying the order passed by the AAR ruled that the notional interest earned on the security deposit not to be taken into consideration while...
![Notional Interest earned on the Security Deposit not to be taken into consideration while Computing total Rental Income: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/01/Notional-interest-security-deposit-rental-income-AAAR-taxscan.jpg "Notional Interest earned on the Security Deposit not to be taken into consideration while Computing total Rental Income: AAAR [Read Order]")
Payment for Acquisition of Leasehold Rights over an Immovable Property is not Rental Income, No TDS applicable: Madras High Court [Read Judgment]
The Madras High Court while following its earlier decision held that the payment for the acquisition of leasehold rights over immovable property is not rental income, hence not liable for deduction...
![Payment for Acquisition of Leasehold Rights over an Immovable Property is not Rental Income, No TDS applicable: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Payment-for-Acquisition-Leasehold-Rights-Immovable-Property-t-Rental-Income-TDS-Madras-High-Court-Taxscan.jpg "Payment for Acquisition of Leasehold Rights over an Immovable Property is not Rental Income, No TDS applicable: Madras High Court [Read Judgment]")
Receipt from Renting Out of building Taxable as ‘Rental Income’ or ‘Other Income’Even If such renting is incidental to Business Activity: ITAT
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the lease rental income should be taxed under the head “Income from House Property” or “Income from Other Sources” even if...
Income from Maintenance Services Taxable as 'Other Income' can’t be included in Rental Income: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has recently held that the income from maintenance services received along with rental income cannot be included under the head “income from...
![Income from Maintenance Services Taxable as Other Income can’t be included in Rental Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/03/site-image3-16-1.jpg "Income from Maintenance Services Taxable as Other Income can’t be included in Rental Income: ITAT [Read Order]")
![Charitable Trust is not eligible for Standard Deduction for Rental Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/02/Charitable-Rental-Income-Taxscan.jpg "Charitable Trust is not eligible for Standard Deduction for Rental Income: ITAT [Read Order]")
![Rent received by Trust from Shops Purchased out of Surplus Fund is Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/01/Rent-Income-Taxscan.jpg "Rent received by Trust from Shops Purchased out of Surplus Fund is Taxable: ITAT [Read Order]")
