Expensive - Judgment Search Results

Addl. First Income-tax Officer Vs. J.M. Shah

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)4ITD303(Mum.)

..... rs 3 600 which was paid as reimbursement of car expenses no other expenses were reimbursed to the assessee by the company the ..... of his service under them he further pointed out that travelling expenses of the assessee were also reimbursed by the company by ..... conveyance allowance was paid by the company solely to meet the expenses of the assessee on his conveyance incurred wholly necessarily and .....

Schweiker Vs. Hogan

Court: US Supreme Court

..... medicaid program was unconstitutional insofar as it forced social security recipients to incur medical expenses that reduced their remaining income to an amount below ssi payment levels the ..... less gross income although some medically needy persons have less income available for nonmedical expenses than those who receive categorical assistance the broad legislative classification does not involve the .....

income-tax Officer Vs. Raj Kumar Sethi

Court: Income Tax Appellate Tribunal ITAT Chandigarh

Reported in: (1982)1ITD907(Chd.)

..... appellant it is also a fact that by incurring these expenses he could obtain record business in chandigarh division considering all ..... paid to the doctor against which the tribunal allowed reasonable expenses treating that income to be not salary income but income ..... of the salary received from the government the tribunal allowed expenses against the professional income in the computation for purposes of .....

Commissioner of Income-tax (Central) Vs. Indo-burmah Petroleum Co. Ltd ...

Court: Kolkata

Reported in: [1983]142ITR141(Cal)

..... launched against the assessee company because of its business activities and therefore the litigation expenses being revenue expenditure were fully allowable the assessee obviously resisted the suit in order ..... exclusively for the purpose of the business the supreme court reiterated that where litigation expenses were incurred by the assessee for the purpose of creating curing or completing the .....

Commissioner of Income-tax Vs. Saradeswar Siva Linga and ors.

Court: Kolkata

Reported in: [1983]140ITR953(Cal)

..... the estate shall out of the profit of the said estate defray your necessary expenses and household expenses and out of the balance amount shall perform the deva seva of the debutter ..... subsequently became debutter and then charged the shebaits with the following you after defraying contingent expenses i e after defraying collectorate tax flat rates and taxes and making payment of taxes .....

Chemicoat Ltd. Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1982)2ITD584(Ahd.)

..... the circumstances of the case the interest miscellaneous expenses and travelling expenses incurred by the assessee referable to the bangalore ..... not deal with the other items like miscellaneous expenses travelling expenses etc specifically though these items were referred in ..... question stated to the gujarat high court mentions miscellaneous expenses the judgment itself deals with only interest on .....

Compagnie Francaise D'Etudes Et Vs. Inspecting Assistant

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (1984)8ITD215(Delhi)

..... indian government which according to the assessee entitled it to the deduction of the entire expenses incurred by the assessee non resident company in india in connection with the activities ..... reimbursement on the basis of actual payments made without including any element towards their cost expenses or profit the claim for reimbursement shall be supported by the original invoices received from .....

Commissioner of Income-tax Vs. Schlumberger Seaco Ltd.

Court: Kolkata

Reported in: [1983]142ITR540(Cal)

..... derived from such services it had been provided in the agreement that development and engineering expenses should be born by the respective companies on the basis of their operating revenuebearing to ..... and branches whereby the subsidiaries and branches had agreed to bear the development and engineering expenses on similar pro rata basis we will refer to the main agreement and the supplementary .....

inspecting Assistant Vs. Cosmopolitan Trading Corpn.

Court: Income Tax Appellate Tribunal ITAT Jaipur

Reported in: (1985)14ITD327(JP.)

..... by the assessee the cost of raw material consumed and manufacturing expenses like labour wages etc would constitute the cost price they ..... considering the expenditure under various heads came to the conclusion that expenses of rs 42 425 alone could be considered for weighted ..... 80 per cent whereas the commissioner appeals has apportioned such expenses as covered under sections 35b to 75 per cent in .....

Export Credit and Guarantee Vs. Income-tax Officer

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (1983)5ITD612(Mum.)

..... in export of services or those which undertake construction work abroad to meet preliminary expenses in this connection are also eligible for cover under this guarantee there are variations ..... incurred both in india and outside for instance in respect of salaries travelling expenses publicity and miscellaneous expenses which later involve collection of data about outsiders quite a good part of .....