#Section 37
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636 articlesIncome Tax
Income Tax
Section 153C Valid, Bogus Purchases Fully Taxable Section 153D Approval Upheld – Assessee Loses on All Fronts
Corporate Law
Corporate Law
SBP Regime: Once Arbitrator Appointed U/s 11, Validity of Arbitration Clause Cannot Be Reopened U/s 34
Income Tax
Income Tax
Section 37 Relief Granted Because Payment Was Not Hit by Pre-2015 CSR Bar
Income Tax
Income Tax
Survey Admission Alone Cannot Justify Full Disallowance: ITAT Chennai Restricts Land Development Expense Disallowance to 10%
Income Tax
Income Tax
Interest on Borrowed Capital Forms Part of Cost of Acquisition: ITAT Chennai
Income Tax
Income Tax
Incentive/ bonus paid to employees before due date of ITR allowed: ITAT Bangalore
Income Tax
Income Tax
ITAT Delhi Deletes Share Capital & 56(2)(viib) Additions: DCF Valuation Upheld
Income Tax
Income Tax
ITAT Hyderabad Condoned 506-Day Delay; Ad Spend Allowed; Alleged Coerced Share Sale Ground Admitted
Income Tax
Income Tax
ITAT Ahmedabad: CIT(A) Order Vitiated for Mixing Two Years’ Facts; Remanded
Income Tax
Income Tax
ITAT Ahmedabad Upholds ₹2.40 Cr Disallowance u/s 40A(2)(b) for Excess Director Remuneration
Income Tax
Income Tax
Bogus Purchase addition restricted to 10% Despite Entry Operator Statement
Corporate Law
Corporate Law
BOCW Cess Not “Subsequent Legislation” Unless Implemented: SC Upholds Awards vs NHAI
Income Tax
Income Tax
Commission Disallowance Deleted as Payments Held Mandatory Royalty
Income Tax
Income Tax
