#Section 37
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637 articlesIncome Tax
Income Tax
No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff
Income Tax
Income Tax
Contractual Late Delivery Charges Not Penalty, Reopening Without New Material invalid
Income Tax
Income Tax
Intra-Group Services Allowed as Genuine – ALP Review Sent Back to TPO
Income Tax
Income Tax
Compounding Fees for Unauthorized Construction not allowable: ITAT Bangalore
Income Tax
Income Tax
Singapore entity not conduit, satisfies PPT test; Grants LTCG exemption: ITAT Mumbai
Corporate Law
Corporate Law
SC Sets Aside Arbitral Award: Arbitrator Cannot Rewrite Catering Contract
Income Tax
Income Tax
Loans for Capital Use, Payments via Bank — ITAT Upholds Full Relief on All Additions
Income Tax
Income Tax
Invocation of rule 8D impermissible without recording non-satisfaction in terms of section 14A(2)
Income Tax
Income Tax
Settlement payment towards patent disputes is allowable business deduction u/s. 37(1)
Income Tax
Income Tax
Search Assessments Must Rely on Seized Material, Not Fishing Expeditions – Additions Quashed
Income Tax
Income Tax
PCIT Revision Upheld: Accumulated Forex Loss Claimed in One Year Invalid
Income Tax
Income Tax
License fee paid for use of goodwill is allowable as business expense
Income Tax
Income Tax
Cash & Employee Account Additions Deleted – ITAT Dehradun Rules in Favour of Petrol Pump Owner
Income Tax
Income Tax
