Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

Disallowance u/s 35D - the fee payment made by the assessee ...

Case Laws     Income Tax

July 8, 2013

Disallowance u/s 35D - the fee payment made by the assessee company in connection with the issue of shares is not eligible for deduction under section 35D. - AT

View Source

 


 

You may also like:

  1. Addition u/s 56(2)(viia) - taking fair market value of buy back of shares by assessee from its holding company a company incorporated in USA - the provisions of section...

  2. The ITAT examined two issues: (1) Tax deduction at source (TDS) u/s 195 on payments to seconded employees, and (2) disallowance of technology fees paid to the parent...

  3. Fee paid to ROC - Expenditure incurred by a company in connection with issue of share with a view to increase its share capital, is directly related to the expansion of...

  4. TDS u/s 195 - TDS on overseas payment - Annual Payment made to the international boards through affiliation with IBO, Cambridge etc. under the head authorization fee,...

  5. Disallowance u/s. 2(22)(e) - assessee has received unsecured loan and assessee company from whom it has obtained unsecured loan there were two common directors - Since...

  6. Conversion of partly up equity shares into fully paid-up equity shares - the board of directors are well within the powers to make a call on the shareholders in respect...

  7. Disallowance of ESOP expenses - in terms of ESOP if an assessee offers shares of its parent company to its employees the difference between the FMV of the shares of the...

  8. TDS u/s 195 - use of logo - license fee payment without deducting TDS SUPIMA, USA - Agreement clearly shows that the payment is made by the assessee to use the Logo of...

  9. TDS u/s 195 - payment made to its parent company - Although, the assessee strongly relied upon the certificate issued by the Deloitte GmbH and contended that the payment...

  10. Disallowance of expenditure u/s 35D - As the fee paid for increase in share capital is not fee for registration of company and hence is not amortised even u/s 35D(2)(c)(iii) - AT

  11. Nature of receipt - money received by the assessee for issue of shares but the shares could not be issued due to contravention of FEMA guidelines - AO treated the same...

  12. Allowance of expenditure in respect of preliminary expenses under section 35D - an apparent extension or expansion must take place by establishing new undertaking - The...

  13. Disallowance u/s 36(1)(iii) - claim of interest expenditure - The companies GIL and CNIL are subsidiary companies, which clearly indicates that the investment made by...

  14. Levy of GST - Administration fees - post connection fees - pre-connection fees - The issue of the exemption activities carried out by the applicant with reference to...

  15. The assessee, a professional stock broker, claimed loss on trading of shares which was disallowed by the Assessing Officer (AO) on the grounds that the trades were not...

 

Quick Updates:Latest Updates