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1. Disallowing expenditure on account of contribution to cricket academy by holding it as capital expenditure - nature of expenditure - it is clear that the terms of...

2. Allowable as business expenses - Small contributions to local people and institution on request of employees and business associates - Section 37 of the Act contemplates...

3. Business expenditure u/s.37(1) - share issue expenses - assessee has abandoned the proposal to issue shares at later stage - when the nature of expenditure incurred by...

4. Software development expenditure which was application software was revenue in nature - deduction allowed u/s 37.

5. Nature of stamp duty paid in relation to the leased business premises - Revenue or capital expenditure - lease was for a period of 10 years - The same is not a deferred...

6. Whether the expenditure regarding club membership and entrance fee is revenue in nature or capital – Deduction u/s 37 of the Income Tax Act - Held as revenue in nature - AT

7. Contribution to National H.V..D.C. Project - Deduction u/s 37(1) - Allowable revenue expenditure - It was not a voluntary contribution/donation but was given on specific...

8. Contribution to State Renewal Fund - allowable expenditure - it was a legal obligation of the assessee towards contribution of the said amount to the State Renewal Fund...

9. Allowable revenue expenditure u/s 37(1) - Writing off of advance given to the Director - waiver of excess remuneration paid to the Director - The provisions of Section...

10. 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...

11. Donation versus business expenditure u/s 37(1) - Contribution to the welfare fund as a precondition for the grant of export permits - business expediency - assessee’s...

12. Disallowance of expenses u/s 37(1) by the CPC - Associateship fees paid to Mumbai Cricket Association - Membership of the employees of the company including Chairman and...

13. Disallowance of AMP expenditure u/s 37(1) - Revenue expenditure or capital expenditure - advertising and promotion of liquor in India - ITAT has held that the AMP...

14. Nature of expenditure - Revenue expenditure u/s 37(1) or capital expenditure - royalty payment for user of technical know-how and intellectual property rights along with...

15. Disallowing repairs and maintenance expense - The expenses reimbursed by the assessee have been paid through bank account and routine expenditure in nature. Therefore,...