Home Highlights August 2014 Year 2014 This

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1. 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

2. Addition u/s 35D – Expenses on repair of work place - expenses are for the purposes of repairs on rented premises cannot be said to be preliminary expenses, eligible for...

3. Assessee is entitled for 100% depreciation in respect of vinyl flooring, false ceiling, glass and wooden partitioning, electrical wiring, Net work cabling etc., in the...

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

5. The aircraft lease service cannot be subjected to service tax under the category of Management, Maintenance and Repair. - AT

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

7. Management, Maintenance or Repair Service - Software Services Agreement - repair and maintenance of software - stay granted - AT

8. CENVAT Credit - input services - inclusion part of the definition allows service in the nature of repair and maintenance as well as modernization of factory / premises.

9. Cenvat Credit - input service - maintenance and repair services of windmill farm - Rule does not say that input service received by a manufacturer must be received at...

10. Denial of CENVAT Credit - input services for the purpose of renting of immovable property - input services for setting up of factory premises - Management, Maintenance...