#Section 37
Log in to FollowEvery article filed under the “Section 37” tag — analysis, news and updates.
680 articlesIncome Tax
Income Tax
CPC had jurisdiction for audit-based adjustments, but double disallowance u/s 14A without hearing assessee was legally impermissible
Income Tax
Income Tax
No 14A Disallowance Without Satisfaction, No Penalty on Debatable Issues
Income Tax
Income Tax
IPL Franchise Fees, Celebrity Hospitality and Website Expenses allowed as Revenue Expenditure
Income Tax
Income Tax
Bangalore ITAT Deletes Ad-Hoc Transport Expense Disallowance: AO Can’t Expect Perfect Vouchers for Highway Expenses
Income Tax
Income Tax
ITAT Patna Deletes Bogus Purchase Addition as One-to-One Sales Correlation Was Proven
Corporate Law
Corporate Law
Rejection of Section 34 Petition on Maintainability Grounds Amounts to Refusal to Set Aside Award: Orissa HC
Income Tax
Income Tax
ITAT Allows DTAA Benefit on Dividend Distribution Tax as DDT is Tax on Shareholder Income
Income Tax
Income Tax
Reversal of Previously Disallowed Securitisation Provisions Cannot Be Taxed Again: ITAT Mumbai
Income Tax
Income Tax
ITAT Deletes Section 35(2AB) Disallowance as AO Cannot Override DSIR Approval
Income Tax
Income Tax
SC Allows Deduction of Grants as They Were Part of Statutory Business Activity
Income Tax
Income Tax
No 271D Penalty Without Clear Finding of 269SS Violation: ITAT Deletes ₹1 Crore Penalty
Income Tax
Income Tax
ITAT Deletes Software Cost Mark-Up Addition Holding Pure Reimbursement Is Not Profit-Making Service
Income Tax
Income Tax
DSIR’s Partial Approval Cannot Restrict Pre-2016 R&D Deduction Claim: ITAT Chennai
Income Tax
Income Tax
