Home Highlights April 2014 Year 2014 This

You may also like:

1. The interest expenses claimed by the assessee on account of delayed deposit of service tax as well as TDS liability are allowable expenses u/s 37(1)

2. Disallowance interest on delayed payment of service tax - It is well settled principle that interest on late payment of Service Tax is not penal in nature. Since, it is...

3. Expenses under the head research and development - deduction of such expenses under the provisions of section 37(1) OR u/s 35 - the genuineness of the expenses cannot be...

4. Adjustment of excess service tax paid with subsequent service tax liability - case of Revenue is that Rule 6 (3) of Service Tax Rules, 1994 do not provide for such...

5. Scope of contractual agreement - Reimbursement of Service Tax and Environmental Compensation Cess - Arbitral Tribunal’s interpretation of Clause 37(i) of the GCC to the...

6. Nature of expenses - Allowable expenses u/s 37(1) - Interest and late fee on TDS, Late payment & penalty charges, Interest on margin trading facility - There was no...

7. Interest paid on late payment of TDS - allowable deduction u/s 37(1) or not? - Interest on delayed payment of TDS cannot be allowed as deduction. - The interest...

8. Allowability of a claim of expenditure u/s. 37(1) - deduction of commission expenses - A.O had failed to give any justifiable reason as regards declining of the...

9. Disallowance of service tax written off - the assessee could not utilized the input tax credit on service tax paid for rent and at the end of year such amount was...

10. Demand of service tax - reimbursement expenses - The appellant had agreed to pay a fixed monthly amount to HLL as a consideration for management services - The...

11. Deduction of interest on late deposit of TDS under Section 37(1) - payment of interest on late deposit of tax deduction at source by the assessee leviable u/s 201 (1A)...

12. Value of clearing and forwarding service to include value of reimbursement of expenses - AT

13. Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

14. Weighted deduction u/s 35(2AB) - Tribunal has noted that, Revenue expenditure which was not approved for weighted deduction by DSIR was directed to be allowable as...

15. Allowable expenditure u/s 37(1) - addition relating to form fees which was deposited for obtaining the wine shop through government - non-accepting the theory of...