Expense - Judgment Search Results

India Seed House Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Delhi

..... income by the assessee are obviously disproportionate to the submissions on the issue of expenses deductible has already been considered in the facts and circumstances of the case the ..... the deposition regarding conducting of unaccounted sales were concerned he categorically pleaded for deduction of expenses as appearing in the seized documents therefore it was emphasised by the assessee s .....

Core Health Care Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... s claim for deduction also in respect of other expenses relating to salaries wages travelling expenses telephone and telex expenses misc factory expenses lease rent charges insurance etc which were initially ..... on the facts and in the circumstances of the case the interest miscellaneous expenses and travelling expenses incurred by the assessee referable to the bangalore unit are wholly and .....

Core Health Care Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2001)70TTJ(Ahd.)490

..... s claim for deduction also in respect of other expenses relating to salaries wages travelling expenses telephone and telex expenses miscellaneous factory expenses lease rent charges insurance etc which were initially ..... on the facts and in the circumstances of the case the interest miscellaneous expenses and travelling expenses incurred by the assessee referable to the bangalore unit are wholly and .....

Core Health Care Ltd. Vs. Deputy Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... s claim for deduction also in respect of other expenses relating to salaries wages travelling expenses telephone and telex expenses miscellaneous factory expenses lease rent charges insurance etc which were initially ..... on the facts and in the circumstances of the case the interest miscellaneous expenses and travelling expenses incurred by the assessee referable to the bangalore unit are wholly and .....

G.C. Associates Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2003)80TTJ(Pune.)539

..... records which contained the truck hire charges and trip expenses the trip expenses were properly maintained by the assessee for each trip ..... seen from the said reply that such expenses are not allowable expenses because such expenses are not supported by vouchers he further ..... documents kept by the assessee to record freight receipts and expenses incurred on different trucks for every trip made the .....

Om Prakash Munjal Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (2002)83ITD481(Chd.)

..... to incur all the expenditure necessary for medical treatment including to and from travelling expenses stay expenses incurred in india and abroad including that of his wife a resolution to this ..... tribunal chandigarh in the above mentioned case where the question was whether reimbursement of medical expenses of the assessee for treatment abroad constitutes a perquisite in favour of the employee .....

Commissioner of Central Excise Vs. Soft Beverages Pvt. Ltd. and anr.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu

Reported in: (2000)(70)ECC362

..... the tribunal in the case of have more ice creams supra held that expenses like advertisement expenses of the distributors are not includible in the assessable value since the distributor ..... intent to pay reduced excise duty therefore it is pleaded that such advertisement expenses and sales promotion expenses incurred by the buyers can be considered as an additional consideration flowing indirectly .....

Tips Cassettes and Record Co. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2002)82ITD641(Mum.)

..... for purchase of audio rights is rightly claimed as manufacturing expenses which though purchased and held in perpetuity is of the ..... musical cassettes it has been allowed as revenue expenditure when the expenses incurred for in house creation of music is allowed as ..... the findings arrived at hereinabove the assessee has claimed such expenses as revenue which is correct and as a logical consequence .....

Hunt-wesson, Inc. Vs. Franchise Tax Bd. of Cal.

Court: US Supreme Court

..... not subject to allocation by formula i e the amount by which the interest expense exceeds the interest and dividends that the nondomiciliary corporation has received from nonunitary businessor ..... deductible under the provisions of section 24402 not subject to allocation by formula interest expense not included in the preceding sentence shall be directly offset against interest and dividend .....

Gulam Khader and Another Vs. United India Insurance Company Limited an ...

Court: Karnataka

Reported in: 2001ACJ163; ILR2000KAR4416; 2001(1)KarLJ340

..... correct legal position before examining the correctness of the deduction made towards living and personal expenses made by the tribunal with reference to the facts 8 1 in lakshman and another ..... deceased was a bohemian and a spendthrift and had many favourite follies the deduction towards expenses of living and for his pleasures should be accommodated by appropriate deductions that depends on .....