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1. Payment on account of Voluntary Retirement Scheme (VRS) - It is seen that section 35DDA has been inserted by the Finance Act, 2001 providing for amortization of...

2. Royalty payment - revenue expenditure or capital expenditure - payment is purely revenue in nature, as they provide for payment of license fee for manufacture and sale...

3. Deductibility of expenditure incurred on VRS - Rule 2BA of the Rules is attracted and applicable only to a circumstance, where the benefit of Section 10(10C) of the Act...

4. Benefit of deduction u/s.57(iii) - whether payment was made for enlarging the control and management over - capital expenditure or revenue expenditure - HC dismissed the...

5. Voluntary Retirement Scheme (VRS) u/s 35DDA - merely because payment of more than Rs. 5 lakhs is made would not mean that the schemes are not in conformity with Rule 2BA...

6. Nature of expenses - payment of royalty - acquisition of intangible asset - the appellate authorities, while deleting the disallowances made by the assessing officer,...

7. Capital expenditure vs Revenue expenditure - expenditure on payment of lease rent and maintenance of the pipeline as per Build, Own, Operate, Transfer (BOOT) contract -...

8. Payment for know-how - deductible under Section 37 as a Revenue expenditure OR Section 35AB? - said expenditure qualifies for deduction u/s 37 - HC

9. Royalty payment - in the nature of expenditure incurred for carrying on business with available know-how - revenue expenditure - HC

10. Revenue expenditure or capital expenditure - Claim of interest paid to the Noida Authority on account of purchase of land - HC