#section 36(1)(vii)
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135 articlesIncome 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
Chennai ITAT Quashes Revision Section 263 for No Error in AO’s Assessment
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Income Tax
Bad Debt Write-Off Not an ‘Incorrect Claim’ for Section 143(1) Adjustment
Income Tax
Income Tax
Deduction Denied for Non-Lending Income: Supreme Court Restricts Section 36(1)(viii) to First-Degree Lending Profits
Income Tax
Income Tax
Deduction Denial Reversed for Failure to Route Provision Through P&L
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Income Tax
