Disallowance of provision of Sludge Disposal Charges - liability ...

Income Tax

September 20, 2013

Disallowance of provision of Sludge Disposal Charges - liability of sludge disposal charges accrues the moment the sludge is generated and accordingly the provision for sludge disposal charges ought to be allowed as deduction under section 37 - AT

View Source

← Previous Next →

Disallowance of provision of Sludge Disposal Charges - liability ...

Income Tax

September 20, 2013

You may also like:

Disallowance of claim of Provision for expenses - unascertained liability or not - By belated receipt of bills, the payment only gets postponed, but not the liability...

Disallowance on account of provision for expenses made under normal provisions of the Act as well as in the computation of book profits u/s.115JB - The assessee company...

Wealth Tax Liability - Whether Club can be treated as "Association of Person"? - Charging provisions under the Income Tax versus under the Wealth Tax - This argument of...

CENVAT Credit - transportation and Toll charges - the appellant is mandatory required to clear the sludge from their factory and for clearance of the said sludge, the...

Seeking waiver/refund of charges like container detention charges, demurrage charges, ground rent charges etc - no liability to be fastened on the respondent - HC

TDS u/s 194I - TDS liability on payment development charges, lease charges and other charges paid to RIICO - the development charges can not be considered as rent - AT

TDS liability - Factoring/discounting charges cannot be treated as interest for the purpose of 194A - HC

TDS liability on wheeling charges - "wheeling charges" did not amount to "fees for technical services" within the meaning of Section 194J - No tds liability - SC

Reopening of assessment u/s 147 - Disallowance of prior period expenses - in the absence of any addition to the tax liability of the assessee computed u/s 115JB of the...

TDS u/s 195 - Usance charges were paid or were payable to a non resident supplier - Since in the present case, the assesses imported the raw material for its consumption...

Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

TDS liability on year end provisions of expenses - Assessee in default u/s 201(1) - non-deduction of TDS on provision for expenses made at the end of the year u/s 194C,...

Disposal of the goods imported by the petitioner - Import of Dates - Country of origin - Goods were seized on the ground of evasion of duty - Jurisdiction of criminal...

The provisions of section 43B are not in the nature of enabling provisions but are in the nature of disabiling provisions in the sense that firstly, it needs to be...

MAT - Addition regarding wealth tax liability under the provisions of section 115JB treating the provision for wealth tax as unascertained liability - wealth tax...

Quick Updates: