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1. Nature of expenses - apportioning the licence fee as partly revenue and partly capital - variable licence fee paid by the assessees under the New Telecom Policy, 1999 -...

2. Disallowance of payment of professional fee to the directors - allegation of paying excessive remuneration to the directors - services provided by the directors towards...

3. Disallowance of legal and professional fees - the expenditure incurred by the assessee in the form of legal and professional fees paid to an architect is for the purpose...

4. Nature of expenditure - addition towards Professional Fees and treating the same as Capital Expenditure - Legal and Professional charges paid by the appellant company...

5. Acquisition of brand - Payment made for Legal and professional fees – expenditure were in the nature of revenue and could not be disallowed as capital expenditure - AT

6. Disallowance of 20% of Legal & Professional Fees paid - authorities have not identified, if the payments made to related party is unreasonable - Legal & Professional...

7. Non-compete fees paid - non-compete fee paid by the assessee did not create any capital assets, the same was revenue in nature- AT

8. The applicant is required to pay GST on the charges paid to Indian Railways for various services received, as the applicant is the recipient of these services from...

9. Legal and professional charges incurred by the assessee company were disallowed by the Assessing Officer (AO) on the grounds that they were capital expenditure and...

10. Professional fees paid to the consultants in relation to cement project - capital expenditure or revenue expenditure? - Held as capital expenditure - HC

11. Exemption from GST - It is clear that the applicant is only acting as a liaison agent between the health care professionals on one side and their professional...

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

13. Bar Councils can only charge enrolment fee prescribed u/s 24(1)(f) of Advocates Act 1961 at time of admission on State rolls. Other miscellaneous fees like application...

14. TDS u/s 195 - payment to abroad (USA / UK) of communication charges, commission charges, legal and professional charges, marketing & selling charges and business...

15. Addition being legal and professional charges - The onus was on the assessee to establish that a Person, rendered legal and professional services in addition to...