capital expenditure

expenditure (not being in the nature of capital expenditure) laid out or expended on scientific research related to the business ... Official Gazette;] (iv) in respect of any expenditure of a capital nature on scientific research related to the business carried

Central Government Act

- Cites 0 - Cited by 182

Section 36(1) in The Income- Tax Act, 1995 [Section 36] [Complete Act]

apply in relation to an asset representing expenditure of a capital nature for the purposes of promoting family planning ... they apply in relation to an asset representing expenditure of a capital nature on scientific research

Central Government Act

- Cites 0 - Cited by 777

Section 41 in The Income- Tax Act, 1995 [Complete Act]

year. Provided further that where an asset representing expenditure of a capital nature on scientific research within the meaning ... section 35 exceed the amount of the capital expenditure, the excess or the amount of the deductions so made, whichever

Central Government Act

- Cites 0 - Cited by 641

Section 40A(7) in The Income- Tax Act, 1995 [Section 40A] [Complete Act]

expended any expenditure (not being in the nature of capital expenditure) wholly and exclusively for the welfare of the employees

Central Government Act

- Cites 0 - Cited by 175

Section 73 in The Income- Tax Act, 1995 [Complete Act]

respect of allowance on account of depreciation or capital expenditure on scientific research, the provisions of sub- section ... heads" Interest on securities"'," Income from house property"," Capital gains" and" Income from other sources"] or a company the principal

Central Government Act

- Cites 0 - Cited by 479

Section 57(iii) in The Income- Tax Act, 1995 [Section 57] [Complete Act]

other expenditure (not being in the nature of capital expenditure) laid out or expended wholly and exclusively for the purpose

Central Government Act

- Cites 0 - Cited by 245

Section 32(2) in The Income- Tax Act, 1995 [Section 32] [Complete Act]

lease or other right of occupancy and any capital expenditure is incurred by the assessee for the purposes

Central Government Act

- Cites 0 - Cited by 250

Section 43A in The Income- Tax Act, 1995 [Complete Act]

section 43 or the amount of expenditure of a capital nature refer- red to 4[ in clause ... cost of the asset or the amount of expenditure of a capital nature or, as the case

Central Government Act

- Cites 0 - Cited by 191

Assam Bengal Cement Co. Ltd vs The Commissioner Of ... on 11 November, 1954

Capital expenditure-Revenue expenditure-Meaning of and distinction between the two. HEADNOTE: Section 10(2)(xv) of the Indian Income ... uses the term 'capital expenditure' for which no allowance is given to the assessee. The term 'capital expenditure' is used

Supreme Court of India

- Cites 10 - Cited by 132 -

1955 AIR 89

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