S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident–Reimbursement of expenses–Not liable to deduct tax at sources.
ACIT v. United India Insurance Co. Ltd. (2018) 67 ITR 191 /195 TTJ 65 (UO) (Chennai)(Trib.)S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident–Reimbursement of expenses–Not liable to deduct tax at sources.
ACIT v. United India Insurance Co. Ltd. (2018) 67 ITR 191 /195 TTJ 65 (UO) (Chennai)(Trib.)S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident-Re-insurance Premium—Liable to deduct tax at source– Disallowance is held to be justified.
ACIT v. United India Insurance Co. Ltd. (2018) 67 ITR 191 /195 TTJ 65 (UO) (Chennai)(Trib.)S. 40(a)(i) : Amounts not deductible-Deduction at source-Non-resident–No business connection in India–Reimbursement of expenses–Matter remanded-DTAA-India–Bangladesh-Nepal.
Philip Morris Services India S.A. v. ACIT (2018) 172 DTR 192 / 66 ITR 97 /(2019) 197 TTJ 128 (Delhi)(Trib.)S. 37(1) : Business expenditure—Payment to motor car dealers- Genuineness of payment was not in doubt- Disallowances cannot be made.
ACIT v. United India Insurance Co. Ltd. (2018) 67 ITR 191 / 195 TTJ 65 (UO) (Chennai)(Trib.)S. 37(1) : Business expenditure—Provision towards Employees Short Term Benefits–Held to be not allowable as deduction.
ACIT v. United India Insurance Co. Ltd. (2018) 67 ITR 191 / 195 TTJ 65 (UO) (Chennai)(Trib.)S. 37(1) : Business expenditure—Compensation payable—Unascertainable liability—Not allowable as deduction.[S. 145]
ACIT v. United India Insurance Co. Ltd. (2018) 67 ITR 191 /195 TTJ 65 (UO) (Chennai) (Trib.)S. 37(1) : Business expenditure–Club an Membership subscription- Held to be allowable deduction.
Dy.CIT v. Deloitte Touche Tohmatsu India (P) Ltd. (2018) 193 TTJ 65 (UO) (Mum.)(Trib.)S. 37(1) : Business expenditure-Sharing resources expenditure with other group companies–Held to be revenue expenditure.
Maruti Suzuki India Ltd. v. ACIT (2018) 191 TTJ 148 (Delhi)(Trib.)S. 37(1) : Business expenditure—Capital or revenue–Royalty payment for use of licensed information–Revenue expenditure.
Maruti Suzuki India Ltd. v. ACIT (2018) 191 TTJ 148 (Delhi)(Trib.)S. 32 : Depreciation—Improvements on leasehold premises—Capital expenditure—Entitle to depreciation.
Carrier Air-Conditioning & Refrigeration Ltd. v. ACIT (2018) 172 DTR 49 / 195 TTJ 777 (Delhi)(Trib.)