![Expenses towards maintenance of a Public Property is “Revenue Expenditure”, rules Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/08/Thiruvalluvar-statue-Tax-Scan.jpg "Expenses towards maintenance of a Public Property is “Revenue Expenditure”, rules Madras HC [Read Judgment]")
Expenses towards maintenance of a Public Property is “Revenue Expenditure”, rules Madras HC [Read Judgment]
Government Grants for developing infrastructural facilities are “Capital Receipts”: Madras High Court The division bench of Madras High court...
Income from Letting out the Godown ‘may be’ treated as business income: Calcutta High Court [Read Order]
The Calcutta High Court in a recent ruling opined that the income derived by the assessee by letting out the godown may be treated as a business income. The Court was deciding the appeal filed by the...
Reimbursement of Commercial Taxes under Bihar Incentive Scheme is a Capital Receipt, Not Taxable: ITAT Mumbai [Read Order]
On an appeal filed by the Revenue against the Order of the CIT(A) in the case Dy. Commissioner of Income Tax - 4(2) v.M/s Harinagar Sugar Mi l ls Ltd., the Tribunal held that capital subsidy being 10%...
![Reimbursement of Commercial Taxes under Bihar Incentive Scheme is a Capital Receipt, Not Taxable: ITAT Mumbai [Read Order]](/images/placeholder.jpg "Reimbursement of Commercial Taxes under Bihar Incentive Scheme is a Capital Receipt, Not Taxable: ITAT Mumbai [Read Order]")
Payments made to Non-Residents for the purchase of Software not Chargeable to Tax in India: ITAT Chennai [Read Order]
The Chennai bench of Income Tax Appellate Tribunal(ITAT) has recently expressed a view that payments made to the non-residents towards the purchase of software products were not chargeable to tax...
Amendment to the definition of ‘charitable purpose’ would not give jurisdiction to Commissioner of Income Tax to cancel the Registration; Bombay HC [Read Judgment]
In a recent Judgment the division bench of Bombay High Court has held that, the amendment to the definition of charitable purpose by adding of the proviso, would not ipso facto give jurisdiction to...
Application of registration cannot be rejected on mere ground of Non-Filing of return by the Assessee: ITAT, Chandigarh [Read Order]
The Income Tax Appellate Tribunal, Chandigarh has recently ruled that an application filed by the assessee u/s 12A cannot be rejected on the ground that the assessee has not filed returns for the...
Services of Construction & Installation Cannot be termed as “Fees for Technical Services”: Delhi HC [Read Judgment]
The Delhi High Court in a recent decision held that the services of construction and installation cannot be treated as “fees for technical services.” The Court was considering the validity of an order...
![Services of Construction & Installation Cannot be termed as “Fees for Technical Services”: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Delhi-High-Court-2-Tax-Scan.jpg "Services of Construction & Installation Cannot be termed as “Fees for Technical Services”: Delhi HC [Read Judgment]")