#Section 37
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680 articlesIncome Tax

Income Tax
Abandoned Business Project Expenses Allowed as Deduction Due to Business Purpose
Income Tax

Income Tax
Income Tax Section 143(1) Adjustments Without Opportunity of Hearing Unsustainable
Income 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
