#section 36(1)(vii)
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125 articlesIncome Tax
Income Tax
Bad Debts Written Off Cannot Be Disallowed as Prior Period Expenses: ITAT Mumbai
Income Tax
Income Tax
ITAT Slams ‘Sweeping’ 263 Revision – PCIT Cannot Order Fishing Enquiries After Detailed Scrutiny by AO
Income Tax
Income Tax
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
Income Tax
Income Tax
ITAT Bangalore: No Disallowance U/s 36(1)(iii) When Interest-Free Funds Exceed Advances-Revenue Appeals Dismissed
Income Tax
Income Tax
No TDS on Payment for serving food in restaurant in normal course of its business
Income Tax
Income Tax
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income Tax
Income Tax
Bad Debts Allowed on Write-off, 26AS Mismatch Cannot Trigger Addition: ITAT Dismisses Revenue Appeal
Income Tax
Income Tax
Disallowance u/s. 14A read with rule 8D cannot exceed exempt income
Income Tax
Income Tax
Section 154 Can’t Be Used to Rework 36(1)(viia)(c) vs 36(1)(viii) – Revenue’s Rectification Knocked Out
Income Tax
Income Tax
Section 14A Disallowance Capped at Exempt, Income Principal Loan Write-off to Wholly-Owned Subsidiary Allowed as Bad Debt: ITAT Mumbai
Income Tax
Income Tax
Commission Addition Deleted for Lack of Proof of Accommodation Entries: ITAT Delhi
Income Tax
Income Tax
Bad debts u/s. 36(1)(vii) are to be allowed once offered as income in any year
Income Tax
Income Tax
Section 36(1)(viii) Deduction Allowed for Renewable Energy Financing Business
Income Tax
Income Tax
