#section 32
Log in to FollowEvery article filed under the “section 32” tag — analysis, news and updates.
645 articlesCorporate Law
Corporate Law
6-Month Limit for Section 49(a) Cases in Indian Stamp Act, 1899 after Spoilage
Income Tax
Income Tax
Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency
Income Tax
Income Tax
Non-deposit of employees contribution to ESI and PF within due date disallowed
Income Tax
Income Tax
In absence of acquired or purchased goodwill, claims for depreciation untenable
Income Tax
Income Tax
Supreme Court Clarifies Depreciation Claim: No Deadline on Mode Selection
Service Tax
Service Tax
Service tax not leviable on statutory charges collected from land allottees as fixed by IDCO
Income Tax
Income Tax
Delhi HC allows Depreciation on Temporary Structures
Income Tax
Income Tax
Deduction was allowable on upfront loan processing fee paid in lumpsum in the year of payment
Income Tax
Income Tax
Treatment of Non-Compete Fees & Depreciation on Software Licenses
Income Tax
Income Tax
Revisional jurisdiction u/s 263 not invocable as order neither erroneous nor prejudicial to interest of revenue
Income Tax
Income Tax
Software eligible same rate of Depreciation as Computer System
Income Tax
Income Tax
Foreign travel expenditure incurred in connection with business cannot be disallowed
Income Tax
Income Tax
Expenditure towards brand reminder, customer gifts, purchase of medical books and journals not allowable u/s 37(1)
Income Tax
Income Tax
