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#Section 37

Every article filed under the “Section 37” tag — analysis, news and updates.

680 articles
Corporate LawArbitration Initiated Without Consent Held Non Est in Law: Supreme Court
Corporate Law

Arbitration Initiated Without Consent Held Non Est in Law: Supreme Court

CA Vijayakumar Shetty2 weeks ago
Income TaxDiary-Based ₹6.77 Crore Addition Deleted for Lack of Corroboration: Gujarat HC
Income Tax

Diary-Based ₹6.77 Crore Addition Deleted for Lack of Corroboration: Gujarat HC

CA Vijayakumar Shetty2 weeks ago
Income TaxClub Membership Used for Business Allowable to Proprietor: Mumbai ITAT
Income Tax

Club Membership Used for Business Allowable to Proprietor: Mumbai ITAT

CA Vijayakumar Shetty2 weeks ago
Income TaxITAT Jaipur Deletes ₹4.53 Lakh Addition Where Income Was Declared Under Section 44AD
Income Tax

ITAT Jaipur Deletes ₹4.53 Lakh Addition Where Income Was Declared Under Section 44AD

CA Vijayakumar Shetty3 weeks ago
Income TaxFlood Relief House Construction Expense Covered by Section 37(1): Karnataka HC
Income Tax

Flood Relief House Construction Expense Covered by Section 37(1): Karnataka HC

CA Sandeep Kanoi3 weeks ago
Income TaxITAT Bangalore Deletes Farm Expense Disallowances for Unabated Years Without Incriminating Material
Income Tax

ITAT Bangalore Deletes Farm Expense Disallowances for Unabated Years Without Incriminating Material

CA Vijayakumar Shetty3 weeks ago
Corporate LawPartner’s Right in Unsold Firm Assets Survives Until Actual Settlement: SC
Corporate Law

Partner’s Right in Unsold Firm Assets Survives Until Actual Settlement: SC

CA Vijayakumar Shetty3 weeks ago
Income TaxCalcutta Hc Upholds Ad Hoc Superannuation Fund Contribution for Actuarial Deficit
Income Tax

Calcutta Hc Upholds Ad Hoc Superannuation Fund Contribution for Actuarial Deficit

CA Sandeep Kanoi4 weeks ago
Income TaxMining Lease Stamp Duty Is Revenue Expenditure: ITAT Panaji
Income Tax

Mining Lease Stamp Duty Is Revenue Expenditure: ITAT Panaji

Adv (CA) Vijay Gupta4 weeks ago
Income TaxSection 263: PCIT Cannot Substitute Opinion for AO’s Enquiry & Plausible View
Income Tax

Section 263: PCIT Cannot Substitute Opinion for AO’s Enquiry & Plausible View

CA Vijayakumar Shetty4 weeks ago
Income TaxBombay HC Upholds Deduction for Scientifically Estimated Major Repairs Provision
Income Tax

Bombay HC Upholds Deduction for Scientifically Estimated Major Repairs Provision

CA Sandeep Kanoi4 weeks ago
Income TaxITAT Mumbai Deletes Notional Rent Addition and Allows Related Expense Claims
Income Tax

ITAT Mumbai Deletes Notional Rent Addition and Allows Related Expense Claims

CA Sandeep Kanoi4 weeks ago
Income TaxITAT Mumbai Deletes Management Fee TP Adjustment Applying Consistency in Earlier Years
Income Tax

ITAT Mumbai Deletes Management Fee TP Adjustment Applying Consistency in Earlier Years

CA Sandeep Kanoi4 weeks ago
Income TaxSection 92BA(i) Omission Prospective; Dixon Gets TP and Expenditure Relief
Income Tax

Section 92BA(i) Omission Prospective; Dixon Gets TP and Expenditure Relief

CA Vijayakumar Shetty1 month ago