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

2. Expenditure incurred on lease hold property for improvements - revenue or capital expenditure - The assessee therefore, got the business advantage and therefore, the...

3. Expenditure incurred on improvement/additions to leasehold property - The expenditure incurred by the assessee on construction of storage structure etc. has to be...

4. The payments were made for the purpose of improvement of the software consequent upon merger of other companies, which was necessitated to generate some reports in...

5. Nature of expenditure - Expenditure incurred by the assessee towards repairs and renovation of the premises to house the branch - if the expenditure incurred by the...

6. A.O. to consider the repayment of liabilities of the donor, made by the assessee as that which is incurred to perfect his title of the property and thus it is cost of...

7. Disallowance of leasehold improvement expenditure - the repair expenses incurred by the assessee, which have been termed as leasehold improvement, are revenue...

8. Capital Gains - cost of acquisition - As regards the details of the expenditure furnished of the assessee which are being sought as exempt by the assessee, find that...

9. Computation of capital gains - The expenditure incurred in pursuant to or as an obligation under the Joint Development Agreement can be claimed as business expenditure...

10. Nature of expenditure - Revenue expenditure or capital expenditure - expenditure incurred by the Appellant for raising floor height of Godown - The expenditure so...

11. Disallowing social welfare expenditure - expenditure incurred under the head Social Welfare Expenditure for construction of houses to flood victims is in the nature of...

12. Nature of expenditure - expenditure incurred in the renovation and redecoration of rooms in a hotel - It is only an application of legal principle to the given facts....

13. LTCG - Denial of exemption u/s 54 - the ITAT observed that, for the purpose of claiming the benefit u/s 54 of the Act, within a period of one year before or two year...

14. Exemption u/s. 54F - Since a house is called residential house with reference to the purpose of its users, it may not be necessary that somebody should live in it...

15. Sale of house property - Denial of the cost of improvement - apart from nonspecification of the work, so that the very basis of the assessee’s claim remains unknown, the...