#Section 37
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638 articlesIncome Tax
Income Tax
Section 44C Inapplicable to Exclusive Head Office Expenses for Indian Branches Abroad
Income Tax
Income Tax
Non-response to summons by 3rd party cannot be reason for addition towards bogus purchase
Income Tax
Income Tax
ITAT Orders Rectification of Depreciation Mistaken as Net Profit in Tax Intimation
Income Tax
Income Tax
Arm’s Length Price of assets purchased from AE needs re-verification: Matter remitted
Goods and Services Tax
Goods and Services Tax
Section 26E of SARFAESI Act and Section 34 of RDB Act will prevail over section 24 of TNGST Act
Income Tax
Income Tax
Revision u/s. 263 not justified as AO took plausible view: ITAT Mumbai
Income Tax
Income Tax
Assessment order passed against non-existent entity is invalid: ITAT Ahmedabad
Income Tax
Income Tax
Interest on loan taken to acquire shares eligible for deduction u/s. 36(1)(iii): ITAT Hyderabad
Income Tax
Income Tax
Deduction u/s. 80G eligible even if donations are part of CSR expenditure: ITAT Mumbai
Income Tax
Income Tax
Section 56(2)(x) Addition Deleted as Price Variation was Within 10% Tolerance
Income Tax
Income Tax
Discount on issue of ESOP allowed as deduction: ITAT Delhi
Income Tax
Income Tax
Provisioning for Asset Reconstruction Cost justified as AS 29 prescriptions qualified
Income Tax
Income Tax
Disallowance of delayed employees’ contribution vide u/s. 143(1) sustained based on auditor’s observation
Income Tax
Income Tax
