#Section 37
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638 articlesIncome Tax
Income Tax
Authorities cannot retain seized cash after expiry of period for framing assessment u/s. 153A
Income Tax
Income Tax
ITAT Chennai Upholds Reassessment u/s 147 Based on Correct Understanding of Facts
Goods and Services Tax
Goods and Services Tax
Exemption on Sale of Gloriosa Superba under available TNVAT in Absence of Notification u/s 8(5) of CST Act
Income Tax
Income Tax
VAT Penalty Payment Not Deductible Under Section 37: ITAT Bangalore
Income Tax
Income Tax
Contribution to Approved Superannuation Fund Deductible if not exceeds Prescribed Limit: ITAT Kolkata
Income Tax
Income Tax
Deduction u/s. 37(1) allowable towards ESOP expense since it is not contingent or notional
Income Tax
Income Tax
Depreciation u/s. 32 not admissible as usage of car for business purpose not proved: ITAT Mumbai
Income Tax
Income Tax
AO required to pass order within time limit prescribed u/s. 153 pursuant to remand by ITAT
Income Tax
Income Tax
TNMM appropriate method for determining Arm’s Length Price of management fees
Income Tax
Income Tax
No Need to Prove Bad Debt Once Written Off in books: ITAT Hyderabad
Goods and Services Tax
Goods and Services Tax
Payment of 25% of disputed tax directed due to non-compliance against GST notice: Madras HC
Income Tax
Income Tax
Fixed deposits that forms part of banking business is stock-in-trade: ITAT Surat
Income Tax
Income Tax
Disallowance of sales promotion expense deleted as disallowance is very less as compared to turnover
Income Tax
Income Tax
