#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
Technical know-how fee falling under category of royalty eligible for deduction u/s. 80-O
Income 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
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.
