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          Income Tax

          Consideration for transfer of any immovable property

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          Consideration for transfer of immovable property includes club membership, parking, utilities, maintenance and similar incidental charges. Consideration for transfer of any immovable property includes ancillary charges incidental to the transfer, such as club membership fees, car parking fees, electricity or water facility fees, maintenance fees, advance fees and other similar charges, which are treated as part of the consideration for the purposes of the specified Income-tax provision.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Consideration for transfer of immovable property includes club membership, parking, utilities, maintenance and similar incidental charges.

                                  Consideration for transfer of any immovable property includes ancillary charges incidental to the transfer, such as club membership fees, car parking fees, electricity or water facility fees, maintenance fees, advance fees and other similar charges, which are treated as part of the consideration for the purposes of the specified Income-tax provision.


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