Entertainment expense - providing foods to clients and customers ...

Case Laws Income Tax

April 25, 2018

Entertainment expense - providing foods to clients and customers as a part of business courtesy - membership in the club on behalf of assessee-company - There is no allegation of the AO that the above expenses have been incurred by assessee in unauthorized manner - Irrespective of the amount, expenses allowed. - AT

View Source

← Previous Next →

Entertainment expense - providing foods to clients and customers ...

Case Laws Income Tax

April 25, 2018

You may also like:

The expenses incurred towards municipal taxes, maintenance, and repairs of guest-house could not be allowed as a deduction, following the Supreme Court's decision in...

Income taxable in India - screening and investigation services provided by the assessee to its customers in India - Royalty or Fees for Technical Services (FTS) - The...

Allowable business expenses - There is difference between commencement of the business and setting off of the business. All the expenses incurred pre-commencement are to...

Ad hoc additions on account of entertainment expenses and on account of Seminars/conferences - there was no material on record to show that any part of the these...

Disallowances of centenary celebration expenses, gift distribution and interest relief to society expenses - The expense incurred on account of relief fund to celebrate...

Outdoor Catering service - supply of food made in the hotel to the client premises - No personalized service is involved - If one person goes to the premises of the...

Denial of claim of loss or to categorize certain expenses as pre-operative expenses - commencement of business during the year - assessee’s business was ‘set up’ or not...

Fees for technical services - Clearly, the source of income namely the assessee’s customers were the foreign based clients of L&T and the services were also to be...

Income taxable in India - cellular roaming charges - India-UK DTAA under Article 13(3) - Royalty - VIL already possessed the process used for providing roaming services...

Disallowance of the expenses claimed on account of employees benefit expenses - AO making the disallowance on the ground that assessee has claimed the expenses basically...

Support service of business or commerce - Valuation - charges collected towards registration of motor vehicle, smart card etc. - customer of car is not a business...

Personal expenses or business expenses - Unless the assessee submitted the details of the names of the clients or customers with whom the Directors held talks and the...

The assessee, engaged in the business of shares and securities, claimed administration expenses, including Portfolio Management Service (PMS) expenses, against capital...

Business expenditure u/s 37 -invocation of explanation to section 37 is uncalled for as the assessee has not made any expenses for purchase of diamonds rather entire...

OIDAR Service or not - setting up the network for transfer of data not provided by them - they are neither involved in generation of data or information nor involved in...

Quick Updates: