#Section 37
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638 articlesIncome Tax
Income Tax
Provision for consumer loyalty program was an allowable deduction u/s 37 and no TP adjustment as profits of eligible units were at arm’s length
Goods and Services Tax
Goods and Services Tax
Invocation of jurisdiction u/s. 73 of CGST Act without issuing Form GST ASMT-10 is not justified
Income Tax
Income Tax
PF/ESI Due Date Relief: ITAT Remands Verification of Employee Contribution Linked to Actual Salary Payment
Income Tax
Income Tax
PCIT Rightly Invoked : AO Ignored Mandatory DSIR Form 3CL for R&D Deduction
Income Tax
Income Tax
Revision u/s. 263 not justifiable as AO took most plausible view
Corporate Law
Corporate Law
Bail application in case of fake investment scheme allowed on account of delayed trial
Income Tax
Income Tax
Ad hoc Expense Disallowance & Alleged Inflated Vessel Valuation Deleted – ITAT Delhi
Income Tax
Income Tax
Disallowance to be made u/s. 37 and not u/s. 69C when genuineness of expense doubted
Income Tax
Income Tax
No Double Taxation – Perquisites Taxed in Director’s Hands – ITAT Deletes Disallowance u/s 37
Income Tax
Income Tax
Borrowings for Capital Reduction – Interest Deductible; Buyback Tax Inapplicable Pre-01.06.2016
Income Tax
Income Tax
Reassessment Beyond Four Years Invalid Without New Evidence: ITAT Chennai
Income Tax
Income Tax
ITAT Jaipur Deletes ₹6.26 Cr. Addition u/s 68 on Sub-Contract Receipts – Double Taxation Avoided
Income Tax
Income Tax
Procedural lapse in filing Form 26Q cannot justify a disallowance u/s 40(a)(ia)
Income Tax
Income Tax
