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 November 2015 Year 2015 This

Expenditure on medical treatment of eyes for improving the ...

Income Tax

November 1, 2015

Expenditure on medical treatment of eyes for improving the vision - Eyes are essential not only for the purpose of business or profession but for purposes other than these which are so many. - the said expenditure as claimed by the applicant is not in the nature of the expenditure wholly and exclusively incurred for the purposes of the profession of the applicant - HC

View Source

 


 

You may also like:

  1. Taxability of supply - services of disposal and treatment of Bio-Medical Waste obtained from clinical establishments - The AAR ruled that the services of disposal and...

  2. Medical expenditure incurred in USA on Cancer Treatment of the proprietor (deceased) of the business - Allowance expenditure u/s 37(1) - Tri

  3. Nature of expenditure - Revenue expenditure or capital expenditure - The ITAT held that, it is now well settled that revenue expenditure is allowable in entirety in the...

  4. Medical expenditure - Revenue or personal expenditure - Death due to cancer during shooting of a film in US - Held as allowable expenditure.... - AT

  5. Expenditure on account of freebies to medical professionals - deduction u/s 37(1) - It is an open secret, secret if it is, that all these freebies extended by the...

  6. Penalty u/s.271A - non-maintenance of books of account u/s. 44AA - According to the registers the assessee is giving services of medical treatment and charging fee for...

  7. Levy of GST - Whether the nominal charges received from patients (who is an essential clinical materials for education laboratory) towards an “Unparallel Health...

  8. Disallowing entire claim for leave encashment and post retirement medical benefit - the Assessee’s treatment of the liability in respect of the post retirement medical...

  9. Classification of goods - rate of tax - Medical Oxygen IP - Nitrous Oxide IP - Medical Oxygen IP and Nitrous Oxide IP are medicines used for or in the diagnosis,...

  10. Levy of penalty u/s 271E - loan given in cash - assessee had made the payment for medical treatment of his father in cash - The sources for meeting the medical expenses...

  11. Renewal of approval under proviso (ii) (b) to section 17 (2) (viii) - approval for providing treatment for Covid-19 patients - Since the show cause notice issued relies...

  12. Product Design Development expenditure - revenue or capital expenditure - not incurred for development of a new product or new line of business - The expenditure...

  13. Expenditure on foreign travel and medical treatment of the Managing Director and his wife - in the absence of any obligation on the part of the company to meet the...

  14. Taxablity - services of healthcare or predominantly cosmetic in nature or not - Melasma - Birth Mark Treatment - Hypertrichosis Treatments - Hair Laser Comb Treatment -...

  15. Revenue expenditure versus capital expenditure - expenditure incurred on ERP Software – allowed as revenue expenditure - AT

 

Quick Updates:Latest Updates