#section 32
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645 articlesIncome Tax
Income Tax
Bangalore ITAT: CSR Donations Eligible for Section 80G Deduction; No 14A Disallowance When No Exempt Income Earned
Income Tax
Income Tax
Writ Petition Dismissed as Section 53A cannot Establish Ownership for Depreciation Claim
Corporate Law
Corporate Law
Registered Office Shift Blocked as Appeals Against IBC Resolution Plan Were Pending
Income Tax
Income Tax
ITAT Deletes ₹7.77 Crore Section 69 Addition as Fixed Assets Were Recorded in Books
Income Tax
Income Tax
Suspicion, Technicalities & Guesswork Cannot Replace Evidence: Delhi ITAT
Income Tax
Income Tax
ITAT Allows Depreciation on Goodwill as Finance Act 2021 Amendment Is Prospective
Income Tax
Income Tax
Depreciation on Amalgamation Goodwill allowable for AYs prior to AY 2021-22
Income Tax
Income Tax
SC allows Depreciation on Leased Assets as Actual Physical Use Not Mandatory
Income Tax
Income Tax
ITAT Deletes TP Addition as Nokia Shutdown Led to Distress Sale of Finished Goods
Income Tax
Income Tax
ITAT Mumbai: Penalty Not Automatic on Disallowances – Major Relief in Depreciation Expense Claims
Income Tax
Income Tax
Depreciation Allowed on BOT Annuity Rights – Intangible Asset Recognised
Income Tax
Income Tax
Revised ITR u/s 139(5) was allowed only for errors in the original return
Income Tax
Income Tax
Delay in Claiming Investment Allowance Not a Ground for Rejection Without Proper Verification
Income Tax
Income Tax
