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    July 22, 2026   Case LawsCustoms
    Aluminium formwork used as on-site shuttering qualifies as aluminium structures, supporting customs exemption eligibility.
    July 22, 2026   Case LawsCustoms
    Demurrage charges outside the goods price cannot increase transaction value, while demands must remain within the show cause notice.
    July 22, 2026   Case LawsCustoms
    Tariff classification of automotive camera components determines integrated-circuit exemption eligibility while excluding vehicle wiring harnesses and...
    July 22, 2026   Case LawsIBC
    Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
    July 22, 2026   Case LawsService Tax
    Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
    July 21, 2026   NotificationsIncome Tax
    Zero coupon bond status granted to the infrastructure financing bank's ten-year bond, subject to statutory and regulatory conditions.
    July 21, 2026   CircularsDGFT
    Tariff rate quota applications open for eligible new completely built vehicles imported under the India-United Kingdom trade agreement.
    July 21, 2026   CircularsDGFT
    Low-value export consignments may receive RCMC exemption, easing access to FTP authorisations, benefits and concessions for eligible exporters.
    July 21, 2026   Case LawsGST
    Redemption fine under the Sabka Vishwas Scheme cannot independently disqualify a declaration from eligibility and merits consideration.
    July 21, 2026   Case LawsGST
    Regular bail in alleged fake-invoice tax credit fraud followed secured evidence and absence of prospects for early trial.
    July 21, 2026   Case LawsGST
    Anticipatory bail in alleged fraudulent input tax credit cases requires demonstrated necessity for arrest and custodial interrogation.
    July 21, 2026   Case LawsGST
    Negative blocking of input tax credit under Rule 86A is impermissible where it restricts future ledger credits.
    July 21, 2026   Case LawsGST
    Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
    July 21, 2026   Case LawsGST
    Clarificatory duty drawback circulars operate retrospectively, preserving merchant exporters' existing entitlement and supporting refund interest afte...
    July 21, 2026   Case LawsGST
    State GST officers' IGST enforcement powers extend to confiscation, with challenges routed through the State statutory appeal mechanism.
    July 21, 2026   Case LawsGST
    University affiliation fees are described as non-taxable regulatory functions, alternatively protected by the educational-services GST exemption.
    July 21, 2026   Case LawsGST
    Wrong-head integrated tax payment requires statutory adjustment before intra-State tax, interest, or penalty liability is determined afresh.
    July 21, 2026   Case LawsGST
    Restaurant service classification excludes hookah flavours consumed by inhalation, notwithstanding accompanying food, beverages and attendant restaura...
    July 21, 2026   Case LawsIncome Tax
    Rectification jurisdiction permits only correction of apparent record errors, not recall or reconsideration of a detailed merits order.
    July 21, 2026   Case LawsIncome Tax
    Residential property investment under Section 54F remains eligible despite delayed completion, possession or registration beyond the taxpayer's contro...
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    July 22, 2026   Case Laws Customs
    Aluminium formwork used as on-site shuttering qualifies as aluminium structures, supporting customs exemption eligibility.
    July 22, 2026   Case Laws Customs
    Demurrage charges outside the goods price cannot increase transaction value, while demands must remain within the show cause notice.
    July 22, 2026   Case Laws Customs
    Tariff classification of automotive camera components determines integrated-circuit exemption eligibility while excluding vehicle wiring harnesses and motor-vehicle camera covers.
    July 22, 2026   Case Laws IBC
    Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out basis.
    July 22, 2026   Case Laws Service Tax
    Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for resale.
    July 21, 2026   Notifications Income Tax
    Zero coupon bond status granted to the infrastructure financing bank's ten-year bond, subject to statutory and regulatory conditions.
    July 21, 2026   Circulars DGFT
    Tariff rate quota applications open for eligible new completely built vehicles imported under the India-United Kingdom trade agreement.
    July 21, 2026   Circulars DGFT
    Low-value export consignments may receive RCMC exemption, easing access to FTP authorisations, benefits and concessions for eligible exporters.
    July 21, 2026   Case Laws GST
    Redemption fine under the Sabka Vishwas Scheme cannot independently disqualify a declaration from eligibility and merits consideration.
    July 21, 2026   Case Laws GST
    Regular bail in alleged fake-invoice tax credit fraud followed secured evidence and absence of prospects for early trial.
    July 21, 2026   Case Laws GST
    Anticipatory bail in alleged fraudulent input tax credit cases requires demonstrated necessity for arrest and custodial interrogation.
    July 21, 2026   Case Laws GST
    Negative blocking of input tax credit under Rule 86A is impermissible where it restricts future ledger credits.
    July 21, 2026   Case Laws GST
    Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed.
    July 21, 2026   Case Laws GST
    Clarificatory duty drawback circulars operate retrospectively, preserving merchant exporters' existing entitlement and supporting refund interest after unlawful recovery.
    July 21, 2026   Case Laws GST
    State GST officers' IGST enforcement powers extend to confiscation, with challenges routed through the State statutory appeal mechanism.
    July 21, 2026   Case Laws GST
    University affiliation fees are described as non-taxable regulatory functions, alternatively protected by the educational-services GST exemption.
    July 21, 2026   Case Laws GST
    Wrong-head integrated tax payment requires statutory adjustment before intra-State tax, interest, or penalty liability is determined afresh.
    July 21, 2026   Case Laws GST
    Restaurant service classification excludes hookah flavours consumed by inhalation, notwithstanding accompanying food, beverages and attendant restaurant facilities.
    July 21, 2026   Case Laws Income Tax
    Rectification jurisdiction permits only correction of apparent record errors, not recall or reconsideration of a detailed merits order.
    July 21, 2026   Case Laws Income Tax
    Residential property investment under Section 54F remains eligible despite delayed completion, possession or registration beyond the taxpayer's control.

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      Home› Highlights › Income Tax › 2022 › October, 2022 › This
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      Income Tax

      Correct head of income - addition of maintenance charges...

      Court Rules Maintenance Charges from Let-Out Property as "Income from Other Sources" if Linked to Provided Services.

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      Income TaxOctober 18, 2022Case LawsAT
      Correct head of income - addition of maintenance charges received on let out property - Once, these maintenance charges are attributable to the services provided, the same derived from providing services is to be considered under the head "income from other sources" as claimed by the assessee. - AT
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