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Income Tax - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Disallowance of land development charges - onus is on the ...

Income Tax

June 8, 2015

Disallowance of land development charges - onus is on the assessee to establish on evidence that the land development expenses were incurred wholly and exclusively for the purpose of its business - AT

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  1. Allowability of development expenses incurred in respect of land sold - assessee failed to prove that the said charges was paid for removal of encroachments have been...

  2. Dismissal of application for additional evidence as well as the appeal - disallowance of development expenses - Explanation appears to have manufactured for the purpose...

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  8. Disallowance u/s 40A(3) - cash payment made by the assessee for purchase of land - issue of disallowance of expenses does not arise as the amount paid for purchase of...

  9. Assessee has not been handed over the relevant portion of land, disallowance of claim of provision for expenses made in the accounts of the assessee confirmed - AT

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