payments made to the foreign companies are for execution of normal maintenance repairs without any involvement of or consultation with the assessee, and therefore these ... Whether payments made to the foreign companies are for execution of normal maintenance repairs without any involvement of or consultation with the assessee, and therefore
guest house amount to Rs. 8,83,372 are not for the maintenance of guest house as referred in section 37(4)(1) and could ... that the assessee is not entitled to allowance of expenditure on the maintenance of the guest house and on depreciation thereon. In the light
shall be deductible without recourse to the activity of
'operation and maintenance'.
3. After considering the submissions of the assessee ... Further, in none of the projects the assessee
undertook the operation and maintenance of the facility built by it
partly. The assessee did not even
manufacture of cement. Since the welding electrodes are used for repair and maintenance of the capital goods, they are clearly recognizable as the inputs which ... Department that under no circumstances the welding electrodes used for repair and maintenance of the parts of machine can be called as the inputs utilized
issued by the JNPT for a supply, installation, testing, commissioning, and maintenance of I No. Rail Mounted Quay Crane, 3 Nos. Rubber Tryed Gantry Cranes ... namely, Option "A" detailing lease charges inclusive of operation and maintenance; and, Option "B" detailing lease charges inclusive of maintenance only
plot owners takes the responsibility and release the builder of
the maintenance responsibility. Similarly, the builder is supposed to pay EDC
proportionate to the area ... other parts of the property necessary or convenient to its existing
maintenance and safety or normally in common use.
7.2 Section
Private Limited
Company, engaged in the business of development, operation and
maintenance of infrastructure facilities such as development of roads, bridges,
water treatment plants, canals ... with banks. The assessee is
also liable for liquidated damages/penalty, free maintenance and repair during
defect liability period. During the construction of project
animals. It is there pointed out that food is essential for the maintenance of life. The nutrients in a feeding stuff enable the animal body ... animal may be divided for convenience into two parts; one for maintenance ration which is that portion of the diet which just enables the animal
fixed amount of professional charges to the consultant and reimbursement of car maintenance expenses . based on actuals. The assessee-company in accordance with the agreement ... made payments as professional charges and also reimbursed the car maintenance expenses during the relevant years. The AO was of the view that the reimbursement
Sept. 2005 period, welding electrodes used for repair and maintenance of plant and machinery, are eligible for Cenvat Credit or not. The Jurisdictional Assistant Commissioner ... appellant, pleaded that welding electrodes, in question, were used for repair and maintenance of plant and machinery of sugar mill, that regular repair and maintenance
