#Section 37
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680 articlesIncome Tax
Income Tax
Bogus Loan Addition Deleted: ITAT Rejects Uncorroborated WhatsApp Chats & Statements
Income Tax
Income Tax
₹6.88 Crore Additions Invalid as Reassessment Void Without 143(2) Notice: ITAT Delhi
Income Tax
Income Tax
ITAT Delhi Upholds Dealer Foreign Tour Expense as Genuine Business Promotion
Income Tax
Income Tax
Faceless Regime Prevails: Reassessment by Jurisdictional AO Held Void
Income Tax
Income Tax
Stock Exchange Margin Penalties Fully Deductible, ITAT Allows ₹1.22 Cr Claim
Income Tax
Income Tax
ITAT Delhi Deletes 25% “Bogus Sales” Disallowance; Section 37 Not Applicable to Sales
Income Tax
Income Tax
Sec 270A Penalty Invalidated: AO Failed to Specify Misreporting Clause
Income Tax
Income Tax
ITAT restricted hawala party purchases disallowance to 25% of bogus purchase
Income Tax
Income Tax
Business Continuation Test: SC Confirms Temporary Lull Allows Depreciation & Expense Deductions
Income Tax
Income Tax
Shift in Business Model Justified – ITAT Allows ₹15.22 Cr Compensation & Strikes Down AMP TP Adjustment
Income Tax
Income Tax
Discount on issue of ESOP allowable as deduction from business income
Income Tax
Income Tax
AO’s Reasoned Assessment Cannot Be Overridden by PCIT Without Error
Income Tax
Income Tax
Section 154 Rectification on ESI/PF Deduction Not Permissible: ITAT Delhi
Income Tax
Income Tax
