#Section 37
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638 articlesCorporate Law
Corporate Law
Condonation rejected as time limit prescribed u/s. 61 of IBC not satisfied: NCLAT Chennai
Income Tax
Income Tax
Profits estimated at 10% of contractual receipts hence no separate disallowance u/s. 40A(3) or 40(a)(ia) warranted: ITAT Chennai
Income Tax
Income Tax
Deduction u/s. 80-IB disallowed for interest on staff advances and bank deposits: ITAT Ahmedabad
Income Tax
Income Tax
Assessment u/s 147 on protective basis could not be made without a substantive assessment
Income Tax
Income Tax
Assessee’s Right to File Petitions Before Principal Seat After Revisionary Order Merger
Income Tax
Income Tax
Disallowed Expenses While Calculating Profits & Gains of Business or Profession
Income Tax
Income Tax
Addition of non-genuine labour charges unjustified as genuineness proved: ITAT Mumbai
Income Tax
Income Tax
Explanation to section 14A inserted vide Finance Act, 2022 has prospective effect: Gauhati HC
Income Tax
Income Tax
ITAT Bangalore Disallows 50% of Motor Car Expense Due to Lack of Furnished Details
Goods and Services Tax
Goods and Services Tax
Tribunal held no pari materia between Section 37 of MVAT Act, Section 33 of MPVAT Act & Section 48 of GVAT Act
Income Tax
Income Tax
Adoption of Stamp Duty Authority’s value without referring to valuation officer unjustified
Goods and Services Tax
Goods and Services Tax
Rule 86A(1) Cannot Mandate Taxpayer to Replenish ECL for Past ITC: Delhi HC
Income Tax
Income Tax
TDS Obligations: Reimbursement of Expenses vs. Fee for Technical Services
Income Tax
Income Tax
