Addition on account of Electricity expenses - merely because the ...

Case Laws Income Tax

October 15, 2019

Addition on account of Electricity expenses - merely because the electricity meter is not in name of the both the owners and is in name of one of the owners only, the same cannot be a basis for disallowance of electricity expenses

View Source

← Previous Next →

Addition on account of Electricity expenses - merely because the ...

Case Laws Income Tax

October 15, 2019

You may also like:

Addition u/s 69C - Unexplained expenses/premium - assessee did not furnish the source of payment of such expenses/premium - The case of assessee throughout the...

The CIT(A) partly allowed and restricted the addition on account of commission expenses at 0.25% as compared to 2% adopted by the Assessing Officer. The coordinate bench...

Adhoc Addition on account of personal use of car, on account of tour and travelling expenses and on account of telephone expenses - When undisputedly assessee has...

Addition u/s 68 - unexplained cash credit - AO may invoke the provisions of section 147 against the person who where the owners of the bank accounts where the sum are...

Black Money Undisclosed Foreign Income And Assets And Imposition Of Tax Act, 2015 - Sole beneficiary of the Foreign Account - Merely mentioning the name of the assessee...

Addition on account of unvouched expenses - Salary expenses - The addition of finally made by CIT(A) comes to less than 10% of expenses claimed, accordingly, the...

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

Sales Tax / VAT on rental of electricity meters - petitioner collects rentals on the meters installed at the place of consumers where electricity is consumed - levy of...

Electricity meter installed in consumers premises and hire charges collected – no service tax

Addition made u/s 153A on account of undisclosed foreign bank account and interest income thereon - assessee confronted with client profiles from HSBC Bank showing...

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...

Addition u/s 43B - Method of accounting - unpaid statutory dues of service tax, Excise and PF by changing the method of accounting - The assessee followed the exclusive...

Exemption from GST - Transmission or distribution of electricity - charges for metering equipment, testing fee for meter, labour charges from customers for shifting of...

Addition of Provisions for trade receivable as debited to P&L account under the head "other expenses" - we have to consider substance over the form and the intention of...

Validity of the reassessment proceeding framed u/s 147 - Admittedly, the addition on account of bogus purchases has been made by the AO which is sufficient enough for...

Quick Updates: