#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
ITAT Deletes TP Addition as Nokia Shutdown Led to Distress Sale of Finished Goods
Income Tax
Income Tax
Interest on deposits linked to business setup was capital receipt and not taxable as ‘Income From Other Sources’
Income Tax
Income Tax
Recourse to residuary provision 37(1) not justified as provision u/s. 35D for amortization of preliminary expense exists
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted Due to Defective Notice – No Specific Charge Mentioned
Income Tax
Income Tax
Section 68 Addition Fails Once Identity and Source Are Proved: ITAT Delhi
Income Tax
Income Tax
Section 68 Proviso Not Retrospective – ITAT Quashes Huge Share Capital Addition
Custom Duty
Custom Duty
Investigation Deposits Are Revenue Deposits; CESTAT Orders 12% Interest on Refund
Income Tax
Income Tax
No Enduring Benefit in Routine Telecom Expenses: ₹169 Cr Customer Acquisition Cost allowed
Income Tax
Income Tax
Disallowance u/s. 56(2)(viib) unwarranted as creditworthiness cannot be doubted when share allotted to existing shareholder
Income Tax
Income Tax
How Small Businesses can Optimize Tax Benefits under Income Tax Act 1961
Income Tax
Income Tax
Expenditure treated as capital in books cannot be claimed as revenue in computation of income
Income Tax
Income Tax
Additional depreciation u/s. 32(1)(iia) admissible on process of compression of natural gas: ITAT Ahmedabad
Income Tax
Income Tax
Grant-in-aid incurred wholly and exclusively for business is deductible: ITAT Delhi
Income Tax
Income Tax
Surplus on redemption of treasury bills taxable under Capital Gains: ITAT Mumbai
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.
