#Section 37
Log in to FollowEvery article filed under the “Section 37” tag — analysis, news and updates.
680 articlesIncome Tax
Income Tax
Deemed Section 50C consideration cannot limit Section 54F exemption: ITAT Raipur
Income Tax
Income Tax
Deeming fiction of section 50C not extended while working WDV to claim depreciation on block of asset
Income 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
