#section 32
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645 articlesIncome Tax
Income Tax
ITAT Mumbai: Depreciation on Trademark Allowed-AO Cannot Revisit Claim in Subsequent Years
Income Tax
Income Tax
Balance 50% Additional Depreciation Allowed in Subsequent Year as First-Year Use Was Below 180 Days: Madras HC
Income Tax
Income Tax
Deduction u/s. 80G not deniable merely because payment forms part of CSR expenditure
Income Tax
Income Tax
No separate notional interest adjustment when working capital adjustment made under TNMM
Income Tax
Income Tax
Depreciation disallowed as creation of goodwill in intra-group merger was colourable transaction
Income Tax
Income Tax
Post search abatement of pending assessments under 158BA(2) is not automatic
Income Tax
Income Tax
Depreciation allowable on difference between slump sale consideration and value of tangible assets
Income Tax
Income Tax
Depreciation on Non-Compete Fee Allowed – Revenue-Neutral View Accepted: ITAT Delhi
Income Tax
Income Tax
Depreciation on Slump-Sale Goodwill Allowed – Goodwill held as Bundle of Commercial Rights; FA 2021 Amendment not Applicable to AY 2018-19
Income Tax
Income Tax
Deeming fiction of section 50C not extended while working WDV to claim depreciation on block of asset
Income Tax
Income Tax
ITAT Mumbai Allows 80IC Depreciation; Bogus Purchases Addition Restricted to 12%
Income Tax
Income Tax
ITAT Mumbai allows depreciation on goodwill from slump sale for AY 2020-21
Income Tax
Income Tax
ITAT Lucknow Holds Original Assessment Revives Once Section 263 Order Is Set Aside
Income Tax
Income Tax
