#section 32
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645 articlesIncome Tax
Income Tax
Adjustment towards disallowance in terms of section 36(1)(va) are permissible under scope of section 143(1)
Income Tax
Income Tax
ITAT Allows Depreciation on Asset Kept Ready for Use but Actually not Put to Use
Income Tax
Income Tax
Composite rental income for letting out school building with infrastructure and amenities taxable under house property
Income Tax
Income Tax
Disallowance u/s 14A unsustainable as there is no requirement of head-wise bifurcation for computing income u/s 44
Income Tax
Income Tax
Depreciation on asset allowable if acquisition is not claimed as application of income
Income Tax
Income Tax
Section 44BB has no application in absence of Permanent Establishment
Income Tax
Income Tax
Lessor’s Right to Depreciation on Leased Assets in Finance Lease Upheld by ITAT Delhi
Income Tax
Income Tax
Disallowance of genuine depreciation claim on very flimsy reason is unjustified
Income Tax
Income Tax
Deduction u/s 80P(2)(d) available to co-operative society towards interest earned from co-operative banks
Income Tax
Income Tax
TPO adjustment towards technical know-how fees after accepting entity level margins is unsustainable
Income Tax
Income Tax
Vehicle Expenses of vehicle used by Director Employees allowed
Income Tax
Income Tax
Depreciation allowed on payment of non-compete fee for business purpose
Income Tax
Income Tax
Depreciation u/s 32 allowable only when asset is put to use for business purpose
Income Tax
Income Tax
