#Section 35D
Log in to FollowLatest Section 35D updates, provisions, case laws, compliance requirements, tax implications and expert analysis under Income-tax law on TaxGuru.
Income Tax
Income Tax
Pune ITAT Restores ₹1.73-Crore Penalty U/s 271(1)(c) on Capital Expenditure Claim
Income Tax
Income Tax
Jaipur ITAT: Section 14A Disallowance Rejected; Socio-Economic Expenses Allowed U/s 37(1)
Income Tax
Income Tax
No Section 270A Penalty for Bona Fide Inadvertent Section 35D Claim: ITAT Bangalore
Income Tax
Income Tax
Delhi ITAT Deletes Section 68 Addition as AO Failed to Conduct Independent Enquiry
Income Tax
Income Tax
Section 35D Deduction for REIT IPO Expenses Rejected as Assessee Is Not a Company: ITAT Bangalore
Income Tax
Income Tax
Expatriate Salary Paid by HO Allowed as Business Deduction Under DTAA: ITAT Mumbai
Income Tax
Income Tax
Genuine Business Purchases Cannot Be Disallowed Over Contract Expiry: ITAT Delhi
Income Tax
Income Tax
One-Time Contractor Settlement Deductible Under Section 37: ITAT Chennai
Income Tax
Income Tax
REIT Not Eligible for Deduction u/s 35D on IPO & Listing Expenses: Bangalore ITAT
Income Tax
Income Tax
Bangalore ITAT Allows Mine Development Expenditure as Revenue Expense; Deletes Double Addition
Income Tax
Income Tax
ITAT Deletes MAT Addition Because Convertible Debentures Were Not Compound Financial Instruments
Income Tax
Income Tax
ITAT Allows Final Section 35D Deduction and ESOP Recharge Expense
Income Tax
Income Tax
ITAT Allows Section 35D & ESOP Claims, But Upholds Disallowance of Share Issue Expenses
Income Tax
Income Tax
No 14A Disallowance Without Satisfaction, No Penalty on Debatable Issues
Explore the latest Section 35D updates on TaxGuru, including relevant Income-tax Act provisions, rules, notifications, circulars, judicial decisions and compliance guidance. The coverage highlights important tax positions, procedural requirements, assessments, deductions, penalties and litigation developments to help taxpayers and professionals understand the practical implications of changes in income-tax law.
