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Income Tax - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

The amount spent on repair and maintenance of the building and ...

Income Tax

September 22, 2015

The amount spent on repair and maintenance of the building and construction of boundary wall thereof was held to be capital expenditure. - HC

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  1. Depreciation u/s 32 on boundary wall and other structures - Purpose of the boundary wall is to provide protection and security to the building and other assets of the...

  2. Long term capital gain on sale of plot of land - Cost of improvement being the cost of construction of boundary wall - Having regard to the facts and circumstances of...

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

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  6. Classification of services - Contract for carrying out not only site grading but also construction of Roads, Boundary wall, Drains lines and associated works for crude...

  7. Disallowance of cost of construction cost of improvement of property while computing the Long Term Capital Gain - since it is a case of construction of boundary wall,...

  8. Service tax liability - Undertaking of maintenance or repair services for self and for client do not attract tax liability under Management maintenance and repair...

  9. Valuation - Maintenance and repair service - demand in respect of 70% of the total value of ‘maintenance and repair service’ on which VAT has been paid - stay granted - AT

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