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Income Tax - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Dis allowance of lease rental paid to the Trust - Enhancement of ...

Income Tax

July 12, 2012

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

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  1. 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...

  2. Input Tax Credit (ITC) - upfront lease premium - The upfront premium made is the lease rentals as per the allotment order/letter of Chennai Port Trusts and it is nothing...

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  7. Sale and lease back transactions, no deduction of lease rental be allowed as sale of asset is paper transaction only – ITAT order reversed

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