Home Highlights August 2014 Year 2014 This

You may also like:

1. Addition under the head of Vehicle Running Expenses and Repairs & Maintenance - "exaggerated expense' or "not reasonable expense". - The onus is on the Revenue to...

2. Disallowances under section 30(1) - expenditure incurred on repair and renovation of renting premises allowed - HC

3. Best judgement assessment - Job-work - turnover pertaining to job-work and repairing activity - the receipt of repairing charges from the aforesaid two persons can not...

4. Current Repairs - ‘Nature & Treatment’ of expense

5. Nature of expenses - repairs and maintenance expenses - revenue or capital expenditure - It is a fact that there was an existing factory shed. The assessee has merely...

6. Nature of expenses - repair and maintenance - revenue or capital expenditure - current repair u/s 30 - treatment of expenses incurred on renovation and refurbishment of...

7. Addition of repairs for excavation of pond, purchase of wood shaft, ply, Burma teak wood, tiles etc. - revenue v/s capital expenditure - the impugned repair expenditure...

8. Classification of service - Management Maintenance or Repair Services or not - SCN is very vague - Out of total 16 work orders, the Appellant has rightly collected...

9. Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about...

10. Addition towards ROC expenses - section 35D provides amortization of certain expenses, which are in the nature of capital/intangibles/preliminary expenses, which have...

11. Nature of expenditure - current repairs - Replacement of an old machine with a new one would constitute the bringing into existence of a new asset in place of the old...

12. Deduction of repairs & maintenance expenses - Revenue or capital expenditure - CIT(A) has deleted the disallowance without examining the details of expenses. In effect,...

13. Income from offshore supply of products - income taxable in India - as the repair works are undertaken at the overseas work stations of the assessee, therefore, the...

14. Cenvat Credit - The inclusive part of the definition includes services related to modernisation, renovation and repair of factory. These works in my opinion would fall...

15. CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...