Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights November 2020 Year 2020 This

Disallowance of job charges paid - sufficient evidences have ...

Income Tax

November 5, 2020

Disallowance of job charges paid - sufficient evidences have been filed by the assessee before the revenue authorities for substantiating the claim of the assessee especially on the expenditure in dispute and the TDS deducted which has not been disputed by the revenue authorities, hence, the addition in dispute has wrongly been made - additions deleted - AT

View Source

 


 

You may also like:

  1. The Appellate Tribunal addressed three main issues raised by the Assessee against the assessment order. Firstly, regarding the disallowance of job work charges to a...

  2. Disallowance of CENVAT Credit - Job works - Whether the job workers can prefer to pay excise duty in spite of having exemption notification bearing no. 214 of 1986 - held yes - AT

  3. Deletion of disallowance of labour charges – assessee could not substantiate with corroborative evidences the genuineness of the cash components of the labour charges -...

  4. 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

  5. Penalty u/s 114 on Superintendent and Inspector - evidences available on record were also not considered sufficient for framing charges by the CBI Court - no penalty - AT

  6. Duty demand - Discrepancy in RG-1 Register - Shortage in goods - charges of clandestine activities are required to be upheld on the basis of sufficient cogent reasons...

  7. 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...

  8. Disallowance of job work expenses - there is a direct relation between the amount of sales viz a viz the job work charges incurred by the assessee, therefore such...

  9. Gain on sale of land - nature of land - assessment order passed by treating the land as capital asset as it falls in the City limit - Assessee has filed sufficient...

  10. Valuation - Job work - fabric + job work charges – alleged that merchant manufacturers suppressed the value of grey fabric, which resulted in short payment of duty by...

 

Quick Updates:Latest Updates