Rent received from cellphone tower

In ma view its chargeable under Income from house property as u said vacant land is given on rent.

Wait for others to comment.

The property would be out of the scope of sec 22 if only land and no building or land NOT appurtenant to building is rented

Therefore in my opinion it should be u/h income from other sources provided its not coming u/h PGBP 

Income from House Property

The income is under income from other sources only. You are not supposed to show it under income from house property

@ Kanga raj  when there is a landlord tenant relationship and since consideration is recived for letting out vacant land den i think it should be chargeable under House property pls justify ur view of taxing under other source?????????

it should be under income from other sources as rent is from vacant land.

I think it is come under Income from Other source.

Thanks

Regards

Ramanuj

I think it is come under Income from Other source.

Thanks

Regards

Ramanuj

it is chargeable under head INCOME FROM OTHER SOURCE.The reason is income from letting house property is taxed under head "houseproperty" and the definition of house property isbuildings or lands appurtenant thereto.in the above case only land is given on rent to cell phone compnay.no building is attached to it .

Thanks a lot guys for ur reply.... but then let me widen it some more... 

If it is not covered under building or land appurtenant thereto then why the cell phone company declares it as "Payment of Building Rent"??? and tell me also know whether the Cellphone tower comes under building or land appurtenant ???

The word property in section 22 to 27 have been not been used in a wider sense or meaning . It is very much limited to a type defined by the language of the section i.e. buildigs or land appurtenant there to (Chitpore Golabari Co P Ltd V CIT (1971) 82 ITR

So by the above case you have to try to understand the limited defination of building and land appurtenant.

Indications for this are while calculating Income from house property you come across Standard rent, Municipal value. you would not be able to get these figures for your calculation.

Moreover there is a case law not exactly matching your case but you can get a hint from the same

If a land appurtant thereto yealds any independent and commercial income such income shall be taxed under business income or income from other sources
(Ramalakshmi Reddy (M) v CIT (1998) 232 ITR 281 (Mad)

THANK YOU FOR UR REPLY BHAV

hi...tell me its tds aspect......how much tds will be deducted..........????

 Income received for vacant land is taxable under other source income.