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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Addition being legal and professional charges - The onus was on ...

Income Tax

November 19, 2019

Addition being legal and professional charges - The onus was on the assessee to establish that a Person, rendered legal and professional services in addition to employment with the assessee.

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  1. TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business...

  2. Disallowance of land development charges - onus is on the assessee to establish on evidence that the land development expenses were incurred wholly and exclusively for...

  3. Addition of payment made for legal professional charges - CIT(A) observed that payments do not relate to the professional services received by the assessee but other...

  4. Recovery of short paid service tax from legal heir, on death of assessee - there is no charge on the dead person - the demand of tax is not legal and proper - AT

  5. Legal and professional charges - capital or revenue in nature – Fee paid to advocates for SLP filed before the Supreme Court - held as revenue in nature - AT

  6. The onus is upon the assessee to establish that the money was borrowed for the purpose of business - assessee failed to prove the onus - Claim of Interest disallowed - AT

  7. Discontinued business u/s 176 - addition on account of receipt of arrears of professional fees - Discontinuation from legal profession - Not taxable - AT

  8. Professional charges paid for defending criminal case against an employee committed as a person in personal capacity is not allowable as deduction u/s 37

  9. Charge of fringe benefit tax - whether a person is a “servant“ or an “agent“ - Since those services were professional services FBT is not applicable - AT

  10. Prior period expenditure - Addition of legal and professional charges - if the Tax Consultant following its general practice raises the invoice upon conclusion of the...

 

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