#Section 35D
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52 articlesIncome Tax
Income Tax
Why amortizing preliminary expenses over 5 years is unjust for businesses?
Income Tax
Income Tax
Section 36(1)(viia) Deduction for Bad & Doubtful Debts Allowed Regardless of Rural & Non-Rural Advances
Income Tax
Income Tax
Income Tax Amendment 2023: New Rules for Preliminary Expenses
Income Tax
Income Tax
Penalty u/s 271(1)(c) on highly debatable issue is unsustainable
Income Tax
Income Tax
Section 35 – Preliminary expenses – Removal of condition of activity
Income Tax
Income Tax
Stamp duty expenditure for public subscription of share/ debenture is allowable u/s 35D
Income Tax
Income Tax
Business deems to be commenced once activity essential to carrying on business is started
Income Tax
Income Tax
Amortization & allowability of Expenses under section 35D & 37- ITAT remands matter back to AO
Income Tax
Income Tax
Applicability of provisions of section 35AD of Income Tax Act, 1961
Income Tax
Income Tax
ROC expense for enhancement of share capital not allowable
Income Tax
Income Tax
Allowability of MCA / ROC Fee for Increase in Capital
Income Tax
Income Tax
Section 35D: ROC expense for increase of share capital allowable
Income Tax
Income Tax
Section 35D Amortization of preliminary expenditure
Income Tax
Income Tax
