#Section 37
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680 articlesIncome Tax
Income Tax
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income Tax
Income Tax
Wrong Section (69A vs 68) Not Fatal – Accommodation Entry Addition Sustained by ITAT
Income Tax
Income Tax
ITAT Chennai Deletes ₹6.5 Cr Addition u/s 68 – Assessee Not Required to Explain Source of Source of Source
Income Tax
Income Tax
Reassessment Quashed – Mechanical Approval U/s 151 Based on Wrong Fact that Assessee Was a Non-Filer
Income Tax
Income Tax
Section 80G Deduction on CSR Donation Allowed Because Explanation to Section 37 Does Not Apply
Income Tax
Income Tax
ITAT Chennai Allows Transit Shortage Payment claim which was Compensatory Not Penal
Income Tax
Income Tax
Bogus Purchase Addition Quashed as GST Records Proved Genuineness: ITAT Lucknow
Income Tax
Income Tax
Compensation paid due to fluctuation loss is allowable business expense
Fema / RBI
Fema / RBI
Under-Invoicing via Overseas Commission – Penalty Trimmed, Sec 7 Upheld
Fema / RBI
Fema / RBI
Overseas Commission Under-Invoicing Case – Penalty reduced, LTC Relief Granted
Income Tax
Income Tax
Change of Opinion Based on Existing Records Held Invalid; Section 148 Notice Set Aside
Income Tax
Income Tax
ITAT Delhi Quashes Sec 263; Mere Suspicion or Alleged Inadequate Enquiry Insufficient
Income Tax
Income Tax
Section 68 Addition Deleted – Source of Source Not Required for AY 2014-15: ITAT Delhi
Income Tax
Income Tax
