#section 32
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672 articlesIncome Tax

Income Tax
No Commercial Sales Could Not Justify Blanket Capitalisation of Division Expenses: ITAT Chennai
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Accepted TNMM Margin Bars Separate Benchmarking of IT Support Cost: ITAT Chennai
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Separate NLD Undertaking Eligible for Section 80-IA Deduction: ITAT Mumbai
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Toll Collection Right Under NHAI Concession Is Depreciable Intangible Asset: ITAT Mumbai
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Interest-Free Funds Bar Interest Disallowance; Book Profit Not Cash Credit: ITAT Jaipur
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Acquired Goodwill as Balancing Figure Eligible for Depreciation: ITAT Mumbai
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Income Tax
Goodwill from Slump Sale Eligible for Depreciation: ITAT Mumbai
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MEIS Scrip Sale Proceeds Capital Receipts, Not Taxable: ITAT Chennai
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Income Tax
Section 68 Share Capital Addition Deleted; Bogus Purchases Restricted to 5%: Mumbai ITAT
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Goodwill from Slump Sale Eligible for Depreciation for AY 2016-17: ITAT Mumbai
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Income Tax
ITAT Mumbai Allows Depreciation on Slump Sale Goodwill, Rejects Non-Compete Claim
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Mining Lease Stamp Duty Is Revenue Expenditure: ITAT Panaji
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Income Tax
ITAT Mumbai Deletes Notional Interest on Unconventional Exclusivity Payment
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