#Section 37
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638 articlesService Tax
Service Tax
Refund of service tax paid under RCM without complying with transitional provisions under GST not admissible
Income Tax
Income Tax
CIT(A) directed to condone delay as it is alleged that addition is based on incorrect reporting by auditor
Income Tax
Income Tax
Reversal of provision of inventory written off due to obsolescence allowed: ITAT Bangalore
Income Tax
Income Tax
Addition u/s. 68 based solely on statement provided by third party unwarranted: ITAT Mumbai
Income Tax
Income Tax
Foreign Tax Credit eligible for taxes withheld in Japan: ITAT Mumbai
Income Tax
Income Tax
Revisionary jurisdiction u/s. 263 not invocable when AO took legally plausible view: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Ahmedabad allows warranty claim based on a scientifically validated method
Income Tax
Income Tax
No TDS liability u/s 195 on sales commission paid to overseas subsidiary for non-technical services as same was not ‘FTS’
Income Tax
Income Tax
Proving debt become irrecoverable not required after 01.04.1989: ITAT Delhi
Income Tax
Income Tax
Interest on delayed payment of custom duty deductible u/s. 37: ITAT Bangalore
Income Tax
Income Tax
View taken by AO cannot be set aside or deferred as per provisions of section 263: ITAT Ahmedabad
Income Tax
Income Tax
No section 68 addition on account of unaccounted cash receipts without corroborative evidences
Income Tax
Income Tax
No liability of TDS u/s 194 I if revenue was shared with Franchise without rendering of actual services
Income Tax
Income Tax
