Informative

Compensation For Surrendering Tenancy Rights Is Capital Receipt, Not Service: CESTAT

Update / Judgement Date

03 Oct 2025

Source

Taxscan

Author

Sakshi Bhardwaj — WCP Legal Desk

Reading Time

1 min read

Income TaxRERA & Property Act

The CESTAT held that compensation for surrendering tenancy rights is a capital receipt, not liable to service tax. The article discusses treatment of tenancy surrender payments under tax laws.

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Compensation For Surrendering Tenancy Rights Is Capital Receipt, Not Service: CESTAT

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