Home Highlights August 2014 Year 2014 This

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1. Nature of expenses - repair and maintenance - revenue or capital expenditure - current repair u/s 30 - treatment of expenses incurred on renovation and refurbishment of...

2. Deduction of repairs & maintenance expenses - Revenue or capital expenditure - CIT(A) has deleted the disallowance without examining the details of expenses. In effect,...

3. Addition under the head of Vehicle Running Expenses and Repairs & Maintenance - "exaggerated expense' or "not reasonable expense". - The onus is on the Revenue to...

4. Nature of expenditure - Expenditure incurred by the assessee towards repairs and renovation of the premises to house the branch - if the expenditure incurred by the...

5. Nature of expenditure incurred on building taken on lease - expenses of Repairs & Maintenance debited to Profit & Loss Account - it is quite clear that the assessee is...

6. Disallowances under section 30(1) - expenditure incurred on repair and renovation of renting premises allowed - HC

7. The case involved challenges to the disallowance of expenses on repairs and maintenance and a donation to a trust. The appellant argued that both expenses were incurred...

8. Nature of expenses - Relaunch expenses - deferred revenue expenditure claimed to the extent of 1/3rd in each of the year -The tribunal disagreed with the AO's...

9. Nature of expenditure - expenses of loss on account of fire - revenue or capital expenditure - The assessee incurred the expenses to bring the building in the same form...

10. Addition u/s 35D – Expenses on repair of work place - expenses are for the purposes of repairs on rented premises cannot be said to be preliminary expenses, eligible for...

11. Current Repairs - ‘Nature & Treatment’ of expense

12. Bond issue expenses - Capital or revenue in nature - held as revenue expenditure - AT

13. Nature of expenses – Capital or revenue – Any expenditure incurred by the assessee towards repairing the premises taken on rent if he has undertaken to bear the cost of...

14. Nature of expenses - repairs and maintenance expenses - revenue or capital expenditure - It is a fact that there was an existing factory shed. The assessee has merely...

15. Disallowance on account of stamp duty charges of lease agreement pertaining to lease period of five years - Stamp duty was required to be paid in order to bring about...