• 2008 (8) TMI 346 - KARNATAKA HIGH COURT

  Hiring of equipments - Capital Expenditure versus Revenue Expenditure – The appellant-assessee has taken certain equipments on lease for which a sum of Rs. 10,00,000 is paid as deposit and it is also ... ...

• 2018 (2) TMI 50 - ITAT BANGALORE

  Allowable busniss expenditure - expenses relatable to increase in Share Capital - revenue v/s capital expenditure - Held that:- We find that it is noted by CIT (A) in Para no. 4.1 of his order that th... ...

• 2022 (1) TMI 415 - ITAT BANGALORE

  Disallowance of foreign exchange loss on restatement of Export Earners Foreign Currency (EEFC) account - CIT(A)/ AO treating the foreign exchange loss on account of restatement of EEFC account as cap... ...

• 2015 (8) TMI 168 - ITAT DELHI

  Disallowance on account of lease payment made by the assessee - Held that:- AS-19 on accounting for "Leases" issued by the ICAI is only applicable for accounting the lease transaction in the books of ... ...

• 2019 (11) TMI 209 - ITAT DELHI

  Disallowance of principal payments made towards finance lease - allowable revenue expenditure - HELD THAT:- It is well settled Law that rule of consistency do apply to the income tax proceedings. The... ...

• 2012 (12) TMI 238 - ITAT BANGALORE

  Disallowance u/s 40(a)(ia) - TDS u/s 194H - Assessee has paid brokerage and sales promotion expenses without deducted TDS – Held that:- Following the decision in case of Merilyn Shipping & Transports ... ...

• 2019 (12) TMI 1280 - ITAT COCHIN

  TP Adjustment - consideration of SEZ Unit setting up expenses and Ireland branch expenses as operating in nature while computing the margin of the assessee and consideration of unrealized foreign exch... ...

• 2019 (10) TMI 74 - ITAT DELHI

  Reopening of assessment u/s 147 - validity of reasons to believe - HELD THAT:- There is nothing on the basis of which it can be said that there was failure on the part of the assessee to disclose all... ...

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