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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

The expenditure incurred on such repair and maintenance of ...

Income Tax

December 15, 2013

The expenditure incurred on such repair and maintenance of approach roads of godowns has not resulted in creation of any capital asset - AT

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  1. Exemption to repair and maintenance of Road, not 23/09 is not retrospective

  2. Adhoc disallowance of 20% of total expenditure incurred on repairs and maintenance and treating the same as capital expenditure mechanically and perfunctorily - No...

  3. Whenever the assessee incurs expenditure for repair and maintenance of a building taken on lease for carrying on its business activity, it has to be allowed u/s 30(a)(i) -- AT

  4. The work “widening and strengthening of link road with bituminous concrete” rendered by the respondents is not liable to service tax under “Maintenance or Repair Services” - AT

  5. Management, Maintenance or Repair of roads (MMR) - exemption has been extended even for the earlier period from 16.06.2005 to 26.07.2009 - HC

  6. Exemption relating to management, maintenance or repair of roads introduced by section 97(1) of the Finance Act, 2012 - AT

  7. Repair & Maintenance Service of Road - exemption vide notification dtd 27.7.09 is not retrospective. – writ petition can’t be admitted at summon stage - HC

  8. Expenditure on current repair, maintenance and replacement on the leased Thermal power station - revenue expenditure or capital expenditure - HC

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

  10. Expenditure incurred for modernisation / replacement of machinery is not "current repairs" u/s 31(i) - SC

 

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