tender rent to the landlord within 15
days of the month to which the rent relates. The purpose of advance rent is
to protect ... advance
rent or should have waited till the amount of rent in arrears had
accumulated to exceed the amount of advance rent. In spite
also erred in law in
treating the land premium receipts as advance rents
and has also erred in law in considering the same as
revenue ... assessee is showing annual rent
on account of leasing of the plots, there is no reason why
the advance rent received should not be taxed
Lessor rent in advance Rupees Twenty
Eight Thousand Five Hundred for such period as the
Lessor may specify. The amount of such advance
rent ... Lessor rent in advance as provided in
clause 5(b) above and the lessees paying such
advance rent and thereafter if the Lessees apply
fide. As regards the payment of advance rent, a categorical finding was returned that the advance rent had not been paid and that the receipt ... Appellate Authority concurred with the findings of the Rent Controller regarding the payment of advance rent and that the receipt, Exhibit
premises on rent
which deserves to be adjusted towards the due rent and as the due rent
was lesser than the advance amount ... towards the
rent is Rs.7200/-. Thus, the application for adjusting the amount
towards due rent from the advance rent deposited is hereby allowed
regard, the assessee
advanced certain sums to the lessors which were liable to be adjusted against
monthly rent. The monthly rent for the property ... payment of advance rent by the assessee
company to the lessor. The property was demolished on 1st June,
2000 and advance rent
September,1995 itself that the rent had been deposited. She had in fact deposited advance rent for the months of September, October, November, December ... rent. No reason has been assigned why she sent six months rent in advance. No other occasion cited when she deposited the advance rent. Therefore
which the AO had disallowed being advance rent ton MIDC Mahad and hence not allowable and the ld CIT(A) also erred in relying ... considered as rent and therefore, what was paid by the assessee was nothing but the discounted rent paid in advance to MIDC for the lease
tender rent to the landlord within
15 days of the month to which the rent relates. The purpose of
advance rent is to protect ... have waited till the amount of rent in arrears had accumulated
to exceed the amount of advance rent. In spite of the landlord having
employee of the Bureau who does not avail the house rent allowance may opt for leased residential accommodation as per lease deed in the format ... self-lease or lease from a blood relation; (b) the advance rent or the security deposit up to three months of the admissible agreed lease
