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#section 32

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

672 articles
Income TaxITAT Chennai Rejects Reopening of Concluded Goodwill Depreciation Issue in Subsequent Year
Income Tax

ITAT Chennai Rejects Reopening of Concluded Goodwill Depreciation Issue in Subsequent Year

CA Sandeep Kanoi1 month ago
Income TaxITAT Mumbai Deletes Deemed Rent Addition on Unsold Stock-in-Trade for AY 2014-15
Income Tax

ITAT Mumbai Deletes Deemed Rent Addition on Unsold Stock-in-Trade for AY 2014-15

CA Sandeep Kanoi1 month ago
Income TaxUnconventional Business Payment Cannot Be Branded a Sham: Mumbai ITAT
Income Tax

Unconventional Business Payment Cannot Be Branded a Sham: Mumbai ITAT

CA Vijayakumar Shetty1 month ago
Income TaxSection 80-IA Deduction Is Based on Tax-Adjusted Profits, Not Restricted to Book Profits: Pune ITAT
Income Tax

Section 80-IA Deduction Is Based on Tax-Adjusted Profits, Not Restricted to Book Profits: Pune ITAT

CA Vijayakumar Shetty1 month ago
Income TaxITAT Mumbai Allows Depreciation on Entire ₹268 Cr IPL Franchise Cost
Income Tax

ITAT Mumbai Allows Depreciation on Entire ₹268 Cr IPL Franchise Cost

CA Sandeep Kanoi1 month ago
Income TaxGujarat HC Upholds Section 80P Deduction & Additional Depreciation on Milk Cans
Income Tax

Gujarat HC Upholds Section 80P Deduction & Additional Depreciation on Milk Cans

CA Sandeep Kanoi1 month ago
Income TaxPower Plant Trial Run Sufficient to Allow Interest as Revenue Expense: ITAT Delhi
Income Tax

Power Plant Trial Run Sufficient to Allow Interest as Revenue Expense: ITAT Delhi

CA Sandeep Kanoi1 month ago
Income TaxSections 11 & 12 Exemption for AUDA Despite Section 2(15) Proviso Upheld: Gujarat HC
Income Tax

Sections 11 & 12 Exemption for AUDA Despite Section 2(15) Proviso Upheld: Gujarat HC

CA Sandeep Kanoi1 month ago
Income TaxGujarat HC Admits Cadila Appeal on R&D Deduction, TDS and Section 115JB Issues
Income Tax

Gujarat HC Admits Cadila Appeal on R&D Deduction, TDS and Section 115JB Issues

CA Sandeep Kanoi1 month ago
Income TaxITAT Delhi Quashes Section 263 Revision Where PCIT Acted on Audit Proposal
Income Tax

ITAT Delhi Quashes Section 263 Revision Where PCIT Acted on Audit Proposal

CA Sandeep Kanoi1 month ago
Income TaxPanaji ITAT Allows 80P Deduction on Enhanced Business Income
Income Tax

Panaji ITAT Allows 80P Deduction on Enhanced Business Income

CA Vijayakumar Shetty1 month ago
Income TaxITAT Chennai Deletes Section 68 and Expense Disallowances for AY 2023-24
Income Tax

ITAT Chennai Deletes Section 68 and Expense Disallowances for AY 2023-24

CA Vijayakumar Shetty1 month ago
Income TaxITAT Grants Major Relief to Reliance Jio: Technology Alone Is Not “Royalty”
Income Tax

ITAT Grants Major Relief to Reliance Jio: Technology Alone Is Not “Royalty”

CA Vijayakumar Shetty1 month ago
Income TaxDepreciation Allowable on Entire ₹268 Crore Rajasthan Royals Franchise Cost: ITAT Mumbai
Income Tax

Depreciation Allowable on Entire ₹268 Crore Rajasthan Royals Franchise Cost: ITAT Mumbai

CA Sandeep Kanoi2 months ago