#Section 37
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638 articlesIncome Tax
Income Tax
Payment of interest and penalty due to default in payment of license fee is revenue expenditure
Income Tax
Income Tax
Entire R&D expense in India is eligible for weighted deduction u/s. 35(2AB): ITAT Pune
Income Tax
Income Tax
Matter was restored related to disallowance of ₹5.11 Crore Forex Loss on ECB Settlement
Income Tax
Income Tax
Interest disallowance not justified if commercial expediency exists in giving interest free advances
Goods and Services Tax
Goods and Services Tax
GST Refund admissible if State of Telangana failed to transfer relevant TDS amount pertaining to State of Maharashtra
Income Tax
Income Tax
Existence of International Transaction Must Be Analyzed Before Benchmarking AMP Expense
Income Tax
Income Tax
AO cannot disallow tanker expenses on ad-hoc basis without justification: ITAT Raipur
Income Tax
Income Tax
Expenses incurred by statutory authority was allowable as business expenditure
Income Tax
Income Tax
Non-Service Tax Liability Amount Allowable as Expense U/S 37: ITAT Ahmedabad
Income Tax
Income Tax
No Deduction U/S 80IA Without Agreement With Govt/Authority: ITAT Mumbai
Income Tax
Income Tax
Revisionary jurisdiction u/s. 263 not invocable as twin pre-conditions not satisfied
Income Tax
Income Tax
Section 43A not invocable when there is only reinstatement of fluctuation loss
Income Tax
Income Tax
Valuation of finished goods after following stock ageing effect justifiable
Custom Duty
Custom Duty
