Tax on Property Rentals Requires Clear Provider-Recipient Relationship for Business Use in Joint Ventures.

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Full Text of the Document

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....Renting of Immovable property - joint venture - For a tax to be levied under this heading, there must be a service provider and a service recipient and the service which is provided must be renting of immovable property and such renting must be for use in the course of furtherance of business or commerce.....