#section 23
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133 articlesIncome Tax
Income Tax
Whether Society maintenance charges are allowable from Annual Value of Property under Section 23 :- Yes- Yes/No – No
Income Tax
Income Tax
Section 23 | Notional Rent Addition | Property Remained Vacant
Income Tax
Income Tax
ITAT deletes addition for Notional Rent on Property lying vacant
Income Tax
Income Tax
Addition for Notional annual value of property/part of property held as stock-in-trade
Income Tax
Income Tax
Property used for business cannot be treated as vacant for section 23
Income Tax
Income Tax
No deemed rent u/s 23(1)(a) if actual rent received or receivable is less than ALV
Income Tax
Income Tax
6 Suggestions for Amendments in Income Tax Act by BCAS
Income Tax
Income Tax
Deduction of interest on borrowed capital U/s. 24(b) on building demolished during the year
Income Tax
Income Tax
Tax & Loan Eligibility benefits from Home loan in Joint Names
Income Tax
Income Tax
Interest free loan received prior to construction of Property cannot be added to annual value
Income Tax
Income Tax
Appropriate rate of interest for estimating ALV of Property let out without rent
Income Tax
Income Tax
Notional rent payable if assessee owns more than 1 property
Income Tax
Income Tax
Deemed let Out property – ALV cannot exceed standard rent under Rent Control Act
Income Tax
Income Tax
