Hydraulic testing, as the Tonners have to undergo Hydraulic testing as per the law and that for this reason, the testing charges for Tonners being ... marketable as such. It is also not disputed that testing is optional and the testing charges have been charged only in those cases where
required to be tested since only the prototype ungalvanised towers were tested after clearance from the factory and the test charges recovered on account ... purpose of assembly and test at the special test sites and which are scrapped after the completion of tests are not marketable or 'goods
repeated the similar additions in addition to adjustment
on account of testing charges.
4. The ld. CIT(A) deleted the adjustment made on account ... same amongst group
companies based on
reasonable allocation
keys.
e. Testing Payment of testing charges to JM Brussels for testing of sample
charges catalysts
labaour 6,,23,51,872/-
• Packing charges 55,72,914/-
• Testing charges 1,20,11,512/-
7,99,36,299/-
The direct costs ... part of "gold
metal cost" and not "making charges
charges
Loss of gold 10,87,26,931 To be considered as part
disallowance
of Rs 52,07,883, in respect of leather testing charges paid to TUV Product Und
Umwelt GmbH - a tax resident of Germany, under ... Umwelt GmbH (TUV GmbH, in short), in respect of leather testing charges, but
did not withhold the applicable taxes from these remittances. The Assessing
Officer
human element involved in the
testing and therefore, in the said assessment year, testing charges paid to foreign
entities amounting ... testing
process and therefore, he had allowed the expenses of Rs.3,34,80,554/- incurred by
the assessee company as 'testing charges
that whether charges for
testing conducted by third party on the request of the customer and
reimbursement of such testing charges from the customer ... carry out such tests to complete
2 E/13112/2018-DB
the manufacture of goods. Therefore, the said testing charges is not
includible
charges and corporate maintenance charges.
9. For that the Commissioner of Income Tax (Appeals) erred in upholding the
(disallowance of the server maintenance charges ... testing and development charges. Ground Nos.11 to
14 are supportive arguments to the server maintenance charges and
testing and development charges raised in Ground
assesssee and held that even if various
amounts of internet brandwith testing charges totalling to Rs.97,445 are
considered to be revenue expenses ... holding that expenditure incurred
towards Internet bandwith testing charges aggregating to Rs.
97,445/- and site survey and commissioning charges for
Internet bandwith amounting
Assessee does not charge inspection charges from each independent buyer who purchased their goods but charges inspection charges paid to DGS & D who carries ... test. Further, it is admitted fact that ISI testing is already done. We, therefore, are of the view that the additional testing charges conducted
