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Rent from letting out of flat with amenities was income from house property in absence of any business activity
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Corporate Tax
Rent from letting out of flat with amenities was income from house property in absence of any business activity
Posted on
on
May 24, 2014
Tenet Tax Daily May 21 2014
By
tenettax-team
Corporate Tax
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ITAT upheld concealment penalty on foreign co. as its liaison office was engaged in commercial activities
No remand order as CIT(A) had analyzed all clauses of India-UK DTAA to hold that sums couldn’t be taxed as royalty
