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#Section 37

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

638 articles
Income TaxDepartment Cannot Selectively Rely on Seized Documents: ITAT Pune
Income Tax

Department Cannot Selectively Rely on Seized Documents: ITAT Pune

POONAM GANDHI2 years ago
Income TaxExpenditure incurred for IPO, subsequently aborted, allowable being revenue in nature: ITAT
Income Tax

Expenditure incurred for IPO, subsequently aborted, allowable being revenue in nature: ITAT

Jagjeet Singh2 years ago
Corporate LawServing signed arbitral award copy to employee is not proper service u/s. 31(5) of Arbitration Act
Corporate Law

Serving signed arbitral award copy to employee is not proper service u/s. 31(5) of Arbitration Act

POONAM GANDHI2 years ago
Income TaxInterest for broken period on securities held as stock is allowable as deduction
Income Tax

Interest for broken period on securities held as stock is allowable as deduction

POONAM GANDHI2 years ago
Income TaxLimits prescribed u/s. 36(1)(iv) applies only to initial or ordinary annual contribution
Income Tax

Limits prescribed u/s. 36(1)(iv) applies only to initial or ordinary annual contribution

POONAM GANDHI2 years ago
Income TaxSection 69C Addition of ₹6.80 crore for Bogus Purchase: ITAT Upholds Deletion 
Income Tax

Section 69C Addition of ₹6.80 crore for Bogus Purchase: ITAT Upholds Deletion 

CA Sandeep Kanoi2 years ago
Income TaxLicense Fees for Goodwill acquisition Allowed as Expense U/S 37: Delhi HC
Income Tax

License Fees for Goodwill acquisition Allowed as Expense U/S 37: Delhi HC

POONAM GANDHI2 years ago
Income TaxHC refused to de-freeze account of company dishonestly inducing investors to invest in cloud particles
Income Tax

HC refused to de-freeze account of company dishonestly inducing investors to invest in cloud particles

POONAM GANDHI2 years ago
Income TaxCSR expenditure incurred to bring goodwill is allowable
Income Tax

CSR expenditure incurred to bring goodwill is allowable

POONAM GANDHI2 years ago
Corporate LawApplication for ordering liquidation of Go Airlines (India) Limited allowed
Corporate Law

Application for ordering liquidation of Go Airlines (India) Limited allowed

RATHI2 years ago
Income TaxDeduction towards leave encashment fund admissible only when it is actually paid
Income Tax

Deduction towards leave encashment fund admissible only when it is actually paid

POONAM GANDHI2 years ago
Income TaxCapital gain tax set aside as land not situated within municipal limits: ITAT Jodhpur
Income Tax

Capital gain tax set aside as land not situated within municipal limits: ITAT Jodhpur

POONAM GANDHI2 years ago
Income TaxNon-Appearance before CIT (A) due to mismanagement of state of affairs: ITAT remanded matter with cost
Income Tax

Non-Appearance before CIT (A) due to mismanagement of state of affairs: ITAT remanded matter with cost

Jagjeet Singh2 years ago
Income TaxIf Expenditure is not Claimed in P&L Account, Disallowance is not Applicable
Income Tax

If Expenditure is not Claimed in P&L Account, Disallowance is not Applicable

CA Sandeep Kanoi2 years ago