Expensive - Judgment Search Results

Pepsi Foods Ltd. Vs. Collector of Central Excise

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Reported in: (1996)(82)ELT33TriDel

..... here the price charged for the concentrate being available the question of adding advertisement expenses incurred for the beverage product manufactured by the bottlers will not arise the ld ..... such other incidental costs including the cost incurred on advertising and sale promotion 23 the expenses incurred by the appellants in relation to advertising would therefore become includable in the .....

State Vs. Bharat Chandra Roul

Court: Orissa

Reported in: 1995CriLJ2417

..... meant to compensate an officer concerned for his out of pocket expenses incidental to journeys performed by him for his official tours ..... allowance has to be spent by the officer concerned in travelling expenses itself for many officers it is not unlikely that travelling ..... projected to show that he was the source for meeting construction expenses and money allegedly found in almirah but in the absence .....

Peerless General Finance and Investment Co. Ltd. and anr. Vs. Reserve ...

Court: Kolkata

Reported in: [1996]85CompCas808(Cal)

..... petitioner company that processing and maintenance charges are utilised by the petitioner company for expenses for servicing the certificate holder s account over the contractual period of the certificate ..... contractual period of the certificate which in its turn includes proportionate element of management expenses staff salary overheads agents commission etc the recovery of the service charge is .....

Bharat Forge Ltd. Vs. Deputy Commissioner of

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (1995)53ITD575(Pune.)

..... at bhandup for manufacturing additional pharmaceutical goods in that connection the assessee had incurred travelling expenses some expenses were also incurred on account of the visit of one mr e candolif who ..... company had incurred a considerable cost mainly out of borrowings from financial institutions the major expenses incurred by the assessee were on actual cost of capital asset such as acquiring .....

Rakesh Kumar Jayantilal Gupta Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... addition of rs 1 66 793 on account of diesel expenses other expenses as well as addition of a lump sum amount he ..... the assessee has not maintained proper records and evidence for various expenses including diesel i have no objection if reasonable estimate is made ..... prepared only after filing the return and that the receipts and expenses had been credited and debited respectively on an estimated basis .....

income Tax Officer Vs. Radiant Industrial Doors

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)53TTJ(Ahd.)170

..... separately registered with the registrar of firms and assessed separately since long the various expenses which included salary postage travelling printing and stationery commission telephone motor car etc were ..... themselves on going through the details i find that the expenses incurred are allowable normal business expenses and such expenses have been allowed in all the past years therefore the .....

Nand Lal H. Ramani Vs. Income Tax Officer.

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1996)56TTJ(Ahd.)133

..... opinion that tribunal benches and special bench have discussed the legality or otherwise of the expenses incurred by the development officers in earning the incentive bonus and rightly concluded the same ..... facts were identical and issue before their lordships was whether any deduction on the alleged expenses incurred by the assessee a development officer of lic incurred to earn incentive bonus were .....

Rakesh Kumar Jayanti Lal Gupta Vs. Assistant Commissioner of

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

Reported in: (1995)55ITD97(Ahd.)

..... addition of rs 1 66 793 on account of diesel expenses other expenses as well as addition of lumpsum amount he also pleaded ..... been prepared only after filing the return and receipt amp expenses had been credited and debited respectively on an estimate basis ..... the assessee had not maintained proper records and evidence for various expenses including diesel i have no objection if reasonable estimate is .....

income-tax Officer Vs. P.M. Suthar

Court: Income Tax Appellate Tribunal ITAT Ahmedabad

..... these profits are concerned the net amount and not the gross amount would be includible expenses incurred for earning the incentive bonus by the development officers were allowable as deduction and ..... only the net amount of income from such incentive bonus arrived at after deducting the expenses necessarily required for earning such incentive commission is chargeable to tax under the head income .....

Koyana Prestressed Products Pvt. Vs. Collector of C. Ex.

Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

..... statements showing contractwise cost of various items namely cost of transport expenses on site work travelling expenses miscellaneous expenses material purchased pipe shifting salary wage central excise and taxes cost ..... even the certificates of chartered accountant cost accountants were not based on actual expenses as was found on examination of cost chartered accountants which clearly shows that .....