#section 32
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672 articlesIncome Tax
Income Tax
Amalgamation Goodwill Eligible for Depreciation; Notional Interest on AE Receivables Deleted: ITAT Delhi
Income Tax
Income Tax
Rates of Depreciation as Per Income Tax Act, 1961
Income Tax
Income Tax
ESOP Deduction to Be Computed on Straight-Line Basis: ITAT Delhi
Income Tax
Income Tax
ITAT Excludes Incomparable Companies as Functional Differences & Turnover Distorted TP Analysis
Income Tax
Income Tax
Computer Software Eligible for 60% Depreciation: ITAT Chennai
Income Tax
Income Tax
Mumbai ITAT Allows 60% Software Depreciation, Limits Section 14A Disallowance
Income Tax
Income Tax
ITAT Mumbai Upholds Goodwill Depreciation & Section 80G CSR Deduction
Income Tax
Income Tax
No Section 69 Addition Merely for Reflecting Depreciation in Incorrect ITR Schedule
Income Tax
Income Tax
Finance Lease Accounting Doesn’t Decide Tax Treatment as Ownership Remains With Lessor
Income Tax
Income Tax
Periodic dredging to maintain existing jetty was revenue expense, not capital outlay: ITAT granted ₹4.49 Crore Relief
Income Tax
Income Tax
Depreciation under Income-tax Act and Companies Act
Income Tax
Income Tax
PCIT’s 263 Order Quashed: Goodwill Depreciation Allowed in Slump Sale Acquisition
Income Tax
Income Tax
No Tax on Inter-Circle Reconciliation Differences: ITAT Deletes ₹1,527 Crore Addition
Income Tax
Income Tax
