| SECTION 22 |
| INCOME FROM HOUSE PROPERTY – CHARGEABLE AS |
|
Sum received from cellular companies for renting
out of the terrace for installation of mobile antenna was taxable as
income from house property and not as income from other sources since
roof and terrace would be considered as part of the building - (2015) 53 taxmann.com 244 (Delhi -
Trib.)
|
We informally talk about Tax specially about Indian Income-tax Act, 1961, GST,FDI, Corporate Law and allied laws. The other motive is also to keep fellow professionals, entrepreneurs, NRIs, Foreign Investors and students updated. A place to share the common point of interest 'TAX' because sharing is caring!
Thursday 15 January 2015
Income from Mobile Antenna tower is Income from House Property
Labels:
Caselaw,
House Property,
Income Tax,
ITAT,
Sec 22
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