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1. In the present case, the Assessing Officer (AO) disallowed the expenditure claimed u/s 57(iii) of the Income Tax Act on an ad-hoc basis. The AO did not challenge the...

2. Disallowance u/s 14A - Disallowance made on account of interest expenditure - AO has not made any disallowance on account of interest expenditure u/s 14A of the I.T. Act...

3. Disallowance of expenditure incurred in construction of house meant for flood victims called 'Social Welfare Expenditure' - Mere bald assertion that the expenditure was...

4. This case deals with the disallowance of expenditure u/s 14A of the Income Tax Act, which pertains to expenditure incurred in relation to exempt income. The key points...

5. Disallowance of expenditure u/s 37(1) - expenditure under various heads of expenses such as doctors' spends, gifts & external and internal conference, etc - when an...

6. Disallowance of expenditure towards development of property - no supporting bills of expenditure were provided - CIT(A) has allowed on ad hoc basis only 40% of the...

7. Disallowance of expenditure incurred towards village development - In order to earn goodwill of the people residing in the neighbor-hood area and to keep social...

8. Absence of reasons in approval order u/s 151 for reopening assessment u/s 148 renders it invalid. Mere appending of word "approved" without recording satisfaction after...

9. Disallowance of an expenditure incurred representing the interest paid - case was selected for limited scrutiny on different issues - A.O. has not made any...

10. Rejection of books of accounts - Suppressed production - determination of quantum of clay which can be extracted/produced from mines - there is no material on record...

11. The assessee denied the entries representing unaccounted cash expenditure, stating they were merely MIS reports for discussion purposes, containing approximate project...

12. Nature of expenditure - Disallowance of repair and maintenance charges - The assessee has taken a plea that no new asset is created or no benefit of enduring nature has...

13. Disallowance u/s 14A - Mandation of recording satisfaction - suo motu disallowance made by assessee - where suo motu disallowance has been made, the Assessing Officer is...

14. Classification - Grant of mining lease for extracting Mineral called “BLACKTRAP” - payment of rent/royalty is for license given to extract minerals and the amount of...

15. Revenue expenditure versus capital expenditure - expenditure incurred on ERP Software – allowed as revenue expenditure - AT