Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Addition u/s 35D – Expenses on repair of work place - expenses ...

Income Tax

August 25, 2014

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 amortization - AT

View Source

 


 

You may also like:

  1. Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about...

  2. Current Repairs - ‘Nature & Treatment’ of expense

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

  4. Discontinued Business - Disallowance out of depreciation and disallowance out of travelling, repairs, insurance expenses – expenses incurred to protect the business...

  5. Best judgement assessment - Job-work - turnover pertaining to job-work and repairing activity - the receipt of repairing charges from the aforesaid two persons can not...

  6. Waiver of pre-deposit - Management, maintenance or repair service or supply of man power service - the works are in relation to maintenance work - prima facie case is...

  7. Addition under the head of Vehicle Running Expenses and Repairs & Maintenance - "exaggerated expense' or "not reasonable expense". - The onus is on the Revenue to...

  8. Nature of expenses - repairs and maintenance expenses - revenue or capital expenditure - It is a fact that there was an existing factory shed. The assessee has merely...

  9. Valuation - inclusion of electricity and water charges collected - These are nothing but reimbursement expenses and cannot be included for demanding service tax under...

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

 

Quick Updates:Latest Updates