Expensive - Judgment Search Results

National Aluminium Co. Ltd. Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Cuttack

Reported in: (2006)101TTJCtk948

..... learned authorised representative further submitted that detailed head wise break up of expenses were given though the expenses are for a particular period claims bills settlement etc are accepted ..... its business interests for commercial expediency the learned authorised representative further submitted that all expenses were incurred on its employees and persons who have been displaced long back .....

Wipro Ltd. Vs. Dy. Cit

Court: Income Tax Appellate Tribunal ITAT

Reported in: (2006)5SOT805(Bang.)

..... charges or insurance attributable to the delivery of the computer software outside india or expenses if any incurred in foreign exchange in providing the technical services outside india ca ..... charges or insurance attributable to the delivery of the computer software outside india or expenses if any incurred in foreign exchange in providing the technical services outside india what .....

Glaxo Smithkline Asia (P) Ltd. Vs. Assistant Commissioner of Income

Court: Income Tax Appellate Tribunal ITAT Delhi

Reported in: (2005)97TTJ(Delhi)108

..... on the disproportionate allocation of conversion charges selling expenditure and distribution expenses and marketing expenses e even if the provisions of section 40a 2 did not ..... categories i e allocable expenses assignable expenses determined and assignable expenses undetermined the expenses and their basis of allocation is discussed as below allocable expenses includes those expenses which can be .....

Saroj Nursing Home Vs. Deputy Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Lucknow

Reported in: (2005)98TTJLuck1051

..... partners was not charged to the p amp l a c as regards electricity expenses and other expenses related to the building from where nursing home is being run by the assessee ..... to ascertain as to whether any disallowance was called for out of expenses under various heads viz electricity expenses generator running expenses repairs and maintenance of building and rates and taxes as might .....

East West Hotels Ltd. Vs. Asstt. Cit

Court: Income Tax Appellate Tribunal ITAT

..... car insurance security charges staff welfare expenses and vehicle maintenance expenses he also disallowed perquisite to managing director expenses on flowers and plants and entertainment expenses miscellaneous expenses garden expenses telephone expenses and subscription to club in .....

Sterlite Industries (India) Ltd. Vs. Additional Commissioner of

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2006)102TTJ(Mum.)53

..... a conclusion that treatment given by the assessee to the interest and pre operative expenses as revenue expenses did not violate any accounting standard prescribed by icai nor was it contrary to ..... 31st march 1999 the assessee in its section 115ja accounts claimed the interest and preoperative expenses as revenue expenditure whereas in the company accounts the same have been capitalised this process .....

New India Assurance Co. Ltd. Vs. Phelishsa Bakai and ors.

Court: Guwahati

..... particularly when there is absolutely no evidence with regard to the expenses incurred amount of rs 65 000 awarded as compensation to ..... that the claimant produced no document to substantiate the medical expenses incurred by him the claimant was in our considered view ..... ought to have been reduced in consideration of the personal expenses of the deceased which the deceased would have incurred had .....

Peerless Securities Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Kolkata

Reported in: (2005)94ITD89(Kol.)

..... it on and to earn a profit out of this expense as an expense of carrying it on john smith amp son v ..... as distinguished from a recurring expenditure in the nature of operational expenses the expression enduring benefit also has been judicially interpreted romer ..... level smoothly extensively and in a more profitable manner the expenses incurred for getting trading membership of nseil may be properly .....

British Bank of Middle East Vs. Jt. Cit, Special Range 27

Court: Income Tax Appellate Tribunal ITAT Mumbai

Reported in: (2005)4SOT122(Mum.)

..... incurred on mobilization of deposits abroad the reason of disallowance being sustained is that the expenses incurred abroad on mobilization of nri deposits have been treated as head office expenditure ..... also therefore dismissed as not pressed the reason of disallowance being sustained is that the expenses incurred abroad on mobilization of nri deposits have been treated as head office expenditure .....

Coca Cola India Ltd. Vs. Joint Commissioner of Income Tax

Court: Income Tax Appellate Tribunal ITAT Pune

Reported in: (2006)102ITD134(Pune.)

..... and it does not include in its ambit merely day to day running expenses but also expenses integrally connected with the business of the assessee in this connection reliance was ..... for contract labour visa fee factory survey expenses testing expenses for flavours sundry expenses at bottling division sundry expenses of beverage division and sundry expenses at blending division after pointing out these .....