Expense - Judgment Search Results

Abdul Wahid Gehlot Vs. Income Tax Officer

Court: Income Tax Appellate Tribunal ITAT Jodhpur

Reported in: (2005)93TTJ(Jodh.)232

..... and vouchers for purchase of rooms file covers office cleaning expenses electric fittings expenses furniture repairs etc but it is a fact that the ..... would be fair to allow 50 per cent of such expenses as against expenses of rs 7 984 allowed by the ao the ao ..... these items he further observed that in comparison to other cases expenses claimed by the assessee were on the higher side he specifically .....

Corrossion Roadlines Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2005)92ITD181(Pune.)

..... the point at issue in the case in hand relates to the expenses incurred on escort miscellaneous expenses and preventive expenses which includes the payment on account of each trip loading and ..... fixed percentage of award money taken as profit of contract business tribunal cannot allow arbitration expenses in rectification proceeding income tax act 1961 section 254 2 yet another case the calcutta .....

Shri Rama Multi Tech Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)92TTJ(Ahd.)568

..... of appeal relates to disallowance of rs 1 17 97 468 out of interest expenses the interest expenses of rs 1 17 97 468 consist of two parts first interest charged from ..... and opposed the submissions of learned authorised representative the learned departmental representative submitted that these expenses are for shares and therefore question of allowing the expenditure under section 35d does not .....

Buchler and Another (as Joint Liquidators of Leyland Daf Limited) (Res ...

Court: House of Lords

..... preferential creditors without making any similar incursion in respect of liquidation expenses the fact that liquidation expenses enjoy priority over the claims of preferential creditors in a winding ..... voluntary liquidation and the respondents the liquidators were appointed joint liquidators 44 liquidation expenses to date including the liquidators remuneration and corporation tax amount to over .....

Reliance Industries Ltd. and ors. Vs. Commissioners of Customs (Prev.)

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(95)ECC180

..... by them under various heads and the chartered accountant s certificate submitted as regards the expenses incurred of floating crane and fuel cost were not included while computing operational cost and ..... relevant documents and the chartered accountant s certificate did not reveal the total and correct expenses and the fact that the circumstances in the operations of barge lighterage of the importer .....

Reliance Industries Ltd. and ors. Vs. Commissioner of Customs

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in: (2004)(174)ELT344Tri(Mum.)bai

..... found that the imported had failed to give correct and total information as regards the expenses incurred by them under various heads and the chartered accountant s certificate submitted as regards ..... the expenses incurred of floating crane and fuel cost were not included while computing operational cost and .....

Haji Nazir HussaIn Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2004)91ITD42(Delhi)

..... purchase of bulbs purchase of cells purchase of coat electric bill etc which are contemporaneous expenses and for which the corresponding vouchers of respective dates are also available therefore it stands ..... of the assessee otherwise as contended by shri haji nazir hussain himself entries relating the expenses could not have tallied with those recorded in the regular cash book there are certain .....

Jt. Cit, Gnr, Sr Vs. Sardar Sarovar Narmada Nigam Ltd.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (2005)93ITD321(Ahd.)

..... the business income is directed to be re computed after allowing the admissible expenses including such expenses which have been capitalized during the year 18 2 he however upheld the ..... the assessee company the liquidator has been incurring expenses such as salaries legal fees travelling expenses and other liquidation expenses and that these expenses are allowable as deduction from income earned by .....

S.S.i. Limited Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Chennai

Reported in: (2004)85TTJ(Chennai)1049

..... is not correct to say that the employee compensation expense is to be written off to share premium account the learned counsel ..... has directed the ao to disallow certain items of expenses allowances and in respect of the depreciation on the iprs he ..... as employee stock options outstanding and deferred employee compensation expenses and amortised the expenses over a period of three years and claimed it .....

Manoj Kumar Gupta Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)100TTJ(Mum.)588

..... gross income regarding the total disallowance made by the ao for the expenses on account of car finance expenses business expenses depreciation on car and scooter we are of the considered opinion ..... circumstances we are of the considered opinion that some expenses which are of fixed nature such as miscellaneous expenses salary expenses taxi rent expenses should be allowed on the basis of pro rata .....