Disallowance u/s 40(b) - Whether the dis-allowance of the ...

Income Tax

November 28, 2014

Disallowance u/s 40(b) - Whether the dis-allowance of the finance, commission paid to proprietary concern of the partner under provisions of Section 40(b) was justified - Held No - HC

View Source

← Previous Next →

Disallowance u/s 40(b) - Whether the dis-allowance of the ...

Income Tax

November 28, 2014

You may also like:

Dis-allowance u/s 40(a)(ia) - non-deduction of TDS from wheeling and transmission charges - applicability of Section 194J or 194C - No TDS - AT

Dis-allowance u/s 40(a)(ia) - there was no lessor and lessee relationship between the holding company and assessee where the provisions of section 194-I are attracted - AT

Dis-allowance u/s 43B - entry tax, welfare cess, Provident fund, Interest to public institutions - expenditure dis-allowed for want of proof that taxes have been paid...

Dis allowance of lease rental paid to the Trust - Enhancement of lease rent allowed as revenue expenditure - - HC

Dis-allowance u/s 14A of notional interest paid on loan taken for capital contribution in partnership firm - partnership firm - provisions of section 14A are not...

Dis-allowance of amount transferred to Statutory Reserve and amount transferred to Reserve Fund while computing normal provisions and also while computing the book...

Storage of inputs outside the factory premises - Dis-allowance of Cenvat Credit - for a mere technical breach, the substantial benefit cannot be denied - AT

Dis-allowance of various expenses - self-made vouchers - some deficiencies in such self made vouchers were pointed out by the Assessing Officer by stating that the...

Dis-allowance u/s 40A(2)(a) - remuneration paid to Directors - in absence of material on record to hold that payment of remuneration @ Rs. 3 lacs pm to the director was...

Dis-allowance u/s 40(ba) - interest paid to directors/trustees - The trustees of the assessee trust cannot be described as members of the AOP. - AT

Quick Updates: