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#Section 37

Every article filed under the “Section 37” tag — analysis, news and updates.

636 articles
Income TaxDigital Advertising and SEO Expenses Allowed as Revenue Expenditure: Pune ITAT
Income Tax

Digital Advertising and SEO Expenses Allowed as Revenue Expenditure: Pune ITAT

CA AJAY KUMAR AGRAWAL2 days ago
Income TaxTransfer Pricing Adjustment Partly Set Aside on Turnover Filter and Receivables: Bangalore ITAT
Income Tax

Transfer Pricing Adjustment Partly Set Aside on Turnover Filter and Receivables: Bangalore ITAT

CA Sandeep Kanoi3 days ago
Income TaxKolkata ITAT: Credit-Card Disallowance Cut to ₹50,000; ₹16.78 Lakh Business Expense Not Entirely Personal
Income Tax

Kolkata ITAT: Credit-Card Disallowance Cut to ₹50,000; ₹16.78 Lakh Business Expense Not Entirely Personal

CA Vijayakumar Shetty3 days ago
Income TaxBangalore ITAT Remands Software Segment TP Issue for Fresh Verification
Income Tax

Bangalore ITAT Remands Software Segment TP Issue for Fresh Verification

CA Sandeep Kanoi4 days ago
Income TaxBangalore ITAT Remands Software Segment Comparables Dispute for Fresh Adjudication
Income Tax

Bangalore ITAT Remands Software Segment Comparables Dispute for Fresh Adjudication

CA Sandeep Kanoi4 days ago
Income TaxITAT Delhi Upholds CUP for Royalty as Consistent with Earlier Rulings
Income Tax

ITAT Delhi Upholds CUP for Royalty as Consistent with Earlier Rulings

CA Sandeep Kanoi6 days ago
Corporate LawAllahabad HC: Adani’s ₹126 Crore Arbitration Award Upheld Against UCM Coal
Corporate Law

Allahabad HC: Adani’s ₹126 Crore Arbitration Award Upheld Against UCM Coal

CA Sandeep Kanoi1 week ago
Corporate LawSC: Arbitration Award Upheld as Broker Proved Joint Liability for ₹1.18 Crore Dues
Corporate Law

SC: Arbitration Award Upheld as Broker Proved Joint Liability for ₹1.18 Crore Dues

CA Sandeep Kanoi1 week ago
Corporate LawAllahabad HC: Arbitrator Cannot Award Claims Beyond Contractual Reference
Corporate Law

Allahabad HC: Arbitrator Cannot Award Claims Beyond Contractual Reference

CA Sandeep Kanoi1 week ago
Income TaxITAT Bangalore: Trading & Software TP Adjustments Deleted Due to Comparability & 3% Range
Income Tax

ITAT Bangalore: Trading & Software TP Adjustments Deleted Due to Comparability & 3% Range

CA Sandeep Kanoi2 weeks ago
Income TaxITAT Panaji Allows ₹2.09 Cr Section 80G Deduction for CSR Donations
Income Tax

ITAT Panaji Allows ₹2.09 Cr Section 80G Deduction for CSR Donations

CA Vijayakumar Shetty2 weeks ago
Income TaxInterest-Free Loans to Charitable Trusts Do Not Deny Sections 11 & 12 Exemption: ITAT Delhi
Income Tax

Interest-Free Loans to Charitable Trusts Do Not Deny Sections 11 & 12 Exemption: ITAT Delhi

CA Vijayakumar Shetty2 weeks ago
Income TaxITAT Deletes NCDEX Margin Charges, Interest Disallowance Made on Estimated Basis
Income Tax

ITAT Deletes NCDEX Margin Charges, Interest Disallowance Made on Estimated Basis

CA Sandeep Kanoi2 weeks ago
Income TaxFresh ₹216.78 Crore ESOP Deduction Claim Can Be Raised Before Appellate Authorities: ITAT Mumbai
Income Tax

Fresh ₹216.78 Crore ESOP Deduction Claim Can Be Raised Before Appellate Authorities: ITAT Mumbai

CA Sandeep Kanoi2 weeks ago