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being in the nature of
capital expenditure or personal expenses of the assessee) laid out or
expended wholly and exclusively ... meaning of these
sub-clauses. Legal expenses however have come under "capital
expenditure" in the decided cases on the ground
Calcutta High Court
nature of a capital expenditure or personal expenses of the
assessee and (iii) had been laid out or expended wholly ... compensation for termination of services as not business
expenditure. Such expenditure would ordinarily fall within
the scope
Supreme Court of India
nature
of capital expenditure or personal expenses of the assessee;
(iii) that the expenditure was laid out or expended wholly ... being in the
nature of capital expenditure or personal
expenses of the assessee) laid out or expended
wholly and exclusively
Supreme Court of India
plant and equipment, normal capital
expenditure on modernisation and renovation, meeting
additional working capital requirements and for repayment of
existing ... crores have been utilised towards
issue expenses, capital expenditure, repayment of loans and
working capital in terms of the objects
Supreme Court of India
Income Tax-Litigation expenses-Capital expenditure or
Revenue expenditure-Tests for determining.
HEADNOTE:
The appellant-assessee, one of whose business ... capital expenditure; if it is the
latter, it is revenue expenditure. [965A-966B]
(ii)In the present case the expenditure
Supreme Court of India
being in the nature
of capital expenditure or personal expenses of the
assessee), laid out or expended wholly and exclusively ... should not be in the nature of capital expenditure
or personal expenses of the assessee;
(iii) that it should
Delhi High Court
being in the nature of
capital expenditure or personal expenses of the assessee), laid out
or expended wholly and exclusively ... capital expenditure or personal
expenditure.
11. The expenditure on repairs contemplated under Section 31 is
entirely different from the expenditure
Kerala High Court
Tribunal has been holding the aforesaid expenses as capital
expenditure, relying on three decisions, namely, Sutlej Cotton Mills ... expenses to
be on the capital account and so there is no question of allowing the
same as revenue expenditure
Income Tax Appellate Tribunal - Mumbai
relatable to mining lease rights,
the expenses should be treated as capital expenditure,
we are of the considered view that ... benefit would
not be decisive of holding the expenses as capital
expenditure. In the case of CIT Vs. Glaxo Laboratories
Income Tax Appellate Tribunal - Mumbai
expenditure (not being in the nature of capital
expenditure or personal expenses of the assessee ) laid out or
expended wholly ... expenditure (not being in the nature of capital expenditure or
personal expenses of the assessee) (aid out or expended wholly
Kerala High Court
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