#Section 37
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636 articlesIncome Tax
Income Tax
Survey-Based Suspicion Not Enough: AMP & Credit-Note Payments Allowed by ITAT
Income Tax
Income Tax
Estimation of Profit Bars Further Expense Disallowance – AO Cannot Blow Hot and Cold
Income Tax
Income Tax
Foreign Exchange Loss Allowed as Not Notional Under Mercantile Accounting
Income Tax
Income Tax
Rubber Replantation & Upkeep Costs Held Revenue Expenditure After Full Bench Ruling
Income Tax
Income Tax
Section 263 Quashed Because It Was Used Only for Review of a Completed Assessment
Income Tax
Income Tax
Section 43B Allows GST Deduction Once Payment Is Made & Late Payment Charges Not a Penalty
Income Tax
Income Tax
No TDS Required on Foreign Agent Commission Since Income Not Taxable in India: ITAT Ahmedabad
Income Tax
Income Tax
AMP Expenses Not an International Transaction Due to MLM Commission Structure: ITAT Delhi
Income Tax
Income Tax
No 271AAB Penalty for Book-Based Disallowances Without Search Incriminating Material
Fema / RBI
Fema / RBI
Undervalued Imports via Hawala Attract FEMA, Not Exorbitant Fines
Income Tax
Income Tax
Warranty Provision Allowed Despite Large Opening Balance: ITAT Delhi
Income Tax
Income Tax
Notional Interest on Interest-Free Advances Rejected Under Real Income Theory
Income Tax
Income Tax
CSR Donations Eligible for Section 80G Deduction Despite Section 37 Disallowance: ITAT Pune
Income Tax
Income Tax
