TDS u/s 194J on capitalized expenditure - Since the claim of ...

Case Laws Income Tax

March 30, 2017

TDS u/s 194J on capitalized expenditure - Since the claim of depreciation is not payment or expenditure in strict sense but the same is statutory allowance, so strictly the claim of depreciation will not be covered u/s 40(a)(ia) - AT

View Source

← Previous Next →

TDS u/s 194J on capitalized expenditure - Since the claim of ...

Case Laws Income Tax

March 30, 2017

You may also like:

Disallowance of depreciation on computer software u/s 40(a)(ia) - assessee had purchased software but had not deducted TDS u/s 194J of the Act on the payment for its...

Depreciation on foreign exchange fluctuation loss - foreign currency term loan availed for purchase of windmill - since the assessee has capitalized and claimed...

Non-deduction of TDS - Disallowing u/s. 40(a)(ia) - If the AO accepts the contention of assessee that expenditure was capitalized, then there is no necessity to examine...

Disallowance u/s 40(a)(i) - Payments made for technical know-how which had been capitalized, no TDS has been deducted thereon - no reason to disallow depreciation on...

TDS u/s 192 OR 194J - payment to Hospital Based Consultants (HBCs) / Doctors - Employee employer relationship exists or not - TDS was rightly deducted u/s 194J.

TDS u/s 192 OR 194J - payment made to the retainers is not subject to TDS u/s 192 of the act but u/s 194J - AT

TDS u/s 194J - purchase and sale of rights in satellite and movies - the payments made would fall within the definition of “royalty“ - TDS to be deducted u/s 194J - AT

TDS u/s 194J - A&M expenses - Non deduction of TDS - The claims made for selling and distribution network of sub-distributors was settled by HUL and reimbursed the same...

TDS U/S 194J - TDS on payment to hospitals for rendering medical services to policy holders under various health insurance policies issued by several insurers - TDS...

Depreciation @ 10% on landscaping & development charges which is capitalized in nature of land allowed - AT

Revision u/s 263 - claim for depreciation on the leasehold rights - claim of depreciation of capitalized amount of stamp duty Paid - Allowing of the assessee’s claim for...

Depreciation on vehicles u/s 32 - @30% or 50% - special rate of depreciation - assessee has claimed depreciation @ 50% i.e. on tankers - Since the assessing officer has...

Claim of terminal depreciation - assessee had in fact claimed depreciation as contemplated under section 32 merely because it was termed as "terminal depreciation" was...

Product development cost as revenue expenditure - dyes brought an advantage of an enduring nature to the assessee - not allowed as revenue expenditure - to be...

Claim of higher depreciation of ‘Bizerba weighing scales’ - A photocopy (xerox) machine can also be attached to a computer, however, that does not entitle it for...

Quick Updates: