#Section 37
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636 articlesIncome Tax
Income Tax
Assessment Order Set Aside for Ignoring Valid Revised Return Filed Within Time
Income Tax
Income Tax
ITAT Mumbai: CSR Donations Eligible for Section 80G Deduction Despite Bar Under Section 37
Income Tax
Income Tax
ITAT Mumbai Allows Actuarial Provisions for Employee Benefit Schemes; Deletes Major Disallowances on Expense Provisions
Corporate Law
Corporate Law
Tax Dues Not Secured Debt Under IBC – VAT First Charge Claim Rejected as IBC Prevails Over VAT Law
Income Tax
Income Tax
CSR Reassessment & 80G Denial Based Only on Audit Objection Invalid: Bombay HC
Income Tax
Income Tax
Section 50C Applies to Leasehold Rights; But Stamp Value to Follow Agreement Date-ITAT Grants Major Relief
Income Tax
Income Tax
Section 148 Notice Invalid When Issued After Limitation Deadline: ITAT Mumbai
Income Tax
Income Tax
No TDS on Payment for serving food in restaurant in normal course of its business
Income Tax
Income Tax
Initial Public Offer expense allowed u/s. 48(i) proportionate to shareholding
Fema / RBI
Fema / RBI
FEMA Violation in Gold Trade Proven, But Tribunal Slashes Rs. 49 Cr Penalty
Income Tax
Income Tax
Missed DRP timeline kills TP addition; ₹288 Cr share capital upheld
Income Tax
Income Tax
ESOP cost is revenue, not capital: ITAT allows ₹721 Cr deduction
Income Tax
Income Tax
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income Tax
Income Tax
