Allowability of expenses on account of reimbursement of service ...

Tax Case Examines Allowability of Reimbursement Expenses for Past Service Charges and Payments to Related Parties; Burden on Assessee.

September 7, 2019

Case Laws Income Tax AT

Allowability of expenses on account of reimbursement of service charges - expenses related to earlier years - payment to related parties / concerns - the onus was upon the assessee to justify expenditure, but same has not been fully discharged by assessee. - AT

View Source

← Previous Next →

Allowability of expenses on account of reimbursement of service ...

Tax Case Examines Allowability of Reimbursement Expenses for Past Service Charges and Payments to Related Parties; Burden on Assessee.

September 7, 2019

Case Laws Income Tax AT

You may also like:

Valuation - C&F agent service - inclusion of reimbursement of expenses - charges collected for activities like loading, unloading, etc are includable in the assessable...

Service Tax valuation - reimbursement of expenses - Pure Agent - CHA services - AT

Valuation - includibility of reimbursement of expenses - C&F Agency Service - various expenses such as rent, postage and stationary, telephone charges etc. - service tax...

Import of services - certain reimbursements made to the foreign entities for the services received under Reverse Charge Mechanism - networking charges and technical...

Service Tax Liability - Valuation - Reimbursements of expenses - Pure Agent - 'Freight Reimbursed' and 'Miscellaneous Expense Reimbursed' - Whether the services provided...

Levy of service tax - business auxiliary service or not - The Indian Bank has only collected such charges from the appellant as a reimbursement which was born by the...

Demand of service tax - reimbursement expenses - The appellant had agreed to pay a fixed monthly amount to HLL as a consideration for management services - The...

Capital gain computation - Allowability of transfer expenses [brokerage, air tickets, hotel accommodation receipts, postal charges receipts, conveyance charges, lawyer...

The appellant was not liable to pay service tax on the expenditure reimbursed by group companies, as the expenses were not shown to be consideration for services...

The tribunal held that the amounts received by the appellant for reimbursement of medical expenses, dog squad maintenance costs, and expenses incurred for celebrating...

Transfer pricing issues: Royalty arrangement including trademark, know-how upheld based on CUP method over TNMM. Advertisement expenses remanded for fresh determination....

CESTAT ruled reimbursement expenses of salary incurred during manpower supply services (2010-13) are not includible in taxable value for service tax purposes when acting...

Short payment of service tax on GTA services under reverse charge mechanism, reimbursement of expenses not liable to service tax. Appellant providing GTA services,...

The CESTAT held that the advertisement charges collected by the appellant as reimbursement expense cannot be included in the gross value of franchise service. The...

Service tax refund claim allowed by Appellate Tribunal for additional service tax paid on charges recovered from customers. Appellant issued credit notes to customers...

Quick Updates: