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#section 32

Every article filed under the “section 32” tag — analysis, news and updates.

672 articles
Income TaxNo Commercial Sales Could Not Justify Blanket Capitalisation of Division Expenses: ITAT Chennai
Income Tax

No Commercial Sales Could Not Justify Blanket Capitalisation of Division Expenses: ITAT Chennai

CA Vijayakumar Shetty5 days ago
Income TaxAccepted TNMM Margin Bars Separate Benchmarking of IT Support Cost: ITAT Chennai
Income Tax

Accepted TNMM Margin Bars Separate Benchmarking of IT Support Cost: ITAT Chennai

CA Sandeep Kanoi6 days ago
Income TaxSeparate NLD Undertaking Eligible for Section 80-IA Deduction: ITAT Mumbai
Income Tax

Separate NLD Undertaking Eligible for Section 80-IA Deduction: ITAT Mumbai

CA Vijayakumar Shetty6 days ago
Income TaxToll Collection Right Under NHAI Concession Is Depreciable Intangible Asset: ITAT Mumbai
Income Tax

Toll Collection Right Under NHAI Concession Is Depreciable Intangible Asset: ITAT Mumbai

CA Vijayakumar Shetty1 week ago
Income TaxInterest-Free Funds Bar Interest Disallowance; Book Profit Not Cash Credit: ITAT Jaipur
Income Tax

Interest-Free Funds Bar Interest Disallowance; Book Profit Not Cash Credit: ITAT Jaipur

CA Sandeep Kanoi1 week ago
Income TaxAcquired Goodwill as Balancing Figure Eligible for Depreciation: ITAT Mumbai
Income Tax

Acquired Goodwill as Balancing Figure Eligible for Depreciation: ITAT Mumbai

CA Vijayakumar Shetty1 week ago
Income TaxGoodwill from Slump Sale Eligible for Depreciation: ITAT Mumbai
Income Tax

Goodwill from Slump Sale Eligible for Depreciation: ITAT Mumbai

CA Sandeep Kanoi2 weeks ago
Income TaxMEIS Scrip Sale Proceeds Capital Receipts, Not Taxable: ITAT Chennai
Income Tax

MEIS Scrip Sale Proceeds Capital Receipts, Not Taxable: ITAT Chennai

CA Sandeep Kanoi2 weeks ago
Income TaxSection 68 Share Capital Addition Deleted; Bogus Purchases Restricted to 5%: Mumbai ITAT
Income Tax

Section 68 Share Capital Addition Deleted; Bogus Purchases Restricted to 5%: Mumbai ITAT

CA Sandeep Kanoi3 weeks ago
Income TaxGoodwill from Slump Sale Eligible for Depreciation for AY 2016-17: ITAT Mumbai
Income Tax

Goodwill from Slump Sale Eligible for Depreciation for AY 2016-17: ITAT Mumbai

CA Vijayakumar Shetty3 weeks ago
Income TaxITAT Mumbai Allows Depreciation on Slump Sale Goodwill, Rejects Non-Compete Claim
Income Tax

ITAT Mumbai Allows Depreciation on Slump Sale Goodwill, Rejects Non-Compete Claim

CA Sandeep Kanoi4 weeks ago
Income TaxMining Lease Stamp Duty Is Revenue Expenditure: ITAT Panaji
Income Tax

Mining Lease Stamp Duty Is Revenue Expenditure: ITAT Panaji

Adv (CA) Vijay Gupta4 weeks ago
Income TaxITAT Mumbai Deletes Notional Interest on Unconventional Exclusivity Payment
Income Tax

ITAT Mumbai Deletes Notional Interest on Unconventional Exclusivity Payment

CA Sandeep Kanoi4 weeks ago
Income TaxSame Product Does Not Bar 80-IA/80-IB Deduction for New Unit: Delhi ITAT
Income Tax

Same Product Does Not Bar 80-IA/80-IB Deduction for New Unit: Delhi ITAT

CA Vijayakumar Shetty4 weeks ago