#Section 37
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680 articlesIncome Tax
Income Tax
CSR Donations Eligible for Section 80G Deduction Despite Section 37 Disallowance: ITAT Pune
Income Tax
Income Tax
Foreign Exchange Loss Allowable as Liability Recognised Under Mercantile Accounting: ITAT Delhi
Income Tax
Income Tax
Additional Depreciation Granted as Oil Extraction Equals Production
Income Tax
Income Tax
SC settles Section 44C debate: Even ‘exclusive’ HO expenses for Indian branches hit by 5% cap
Income Tax
Income Tax
No Independent Inquiry, No Reopening: ITAT Strikes Down Section 147 Action
Income Tax
Income Tax
Interest on Delayed DTH Licence Fee Recognized as Deductible Liability
Income Tax
Income Tax
Bank Rates Not Comparable: ITAT Upholds 0.25% Corporate Guarantee Benchmark
Income Tax
Income Tax
Revision proceeding u/s. 263 quashed as AO has taken plausible view
Income Tax
Income Tax
Order Set Aside as CIT(A) Relied on Additional Evidence Without Remand Report
Income Tax
Income Tax
Rs. 87.65-Crore ‘Bogus Purchase’ Disallowance Remanded for Fresh Verification
Income Tax
Income Tax
ITAT Rejects Revenue’s Addition Based Only on Third-Party Statement
Income Tax
Income Tax
Search Return Can Reduce Income; U/s 69A Fails & CSR Eligible U/s 80G
Income Tax
Income Tax
ITAT Deletes ESOP Disallowance but Remands TP Comparables Over Functional Mismatch
Income Tax
Income Tax
