#Section 37
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638 articlesIncome Tax
Income Tax
Despite Scrutiny Assessment Reassessment Valid if Notice Issued Within Time Limit & if income escaped assessment
Goods and Services Tax
Goods and Services Tax
Madras HC Restores GST Registration Canceled for Non-Payment Due to Financial Crisis
Income Tax
Income Tax
Matter restored as no findings rendered on various documentary evidences: ITAT Chennai
Income Tax
Income Tax
Disallowance u/s. 36(1)(iii) unjustified as interest-free funds exceeds loan to subsidiary: ITAT Ahmedabad
Income Tax
Income Tax
No Section 36(1)(iii) Disallowance of Interest Based on Incorrect AO Assumption of Interest-Bearing Funds use for CWIP
Income Tax
Income Tax
Hospital claiming advertisement expense is disallowed as violating Indian Medical Council Act
Income Tax
Income Tax
Historical and empirical data must be examined prior to approving provision of expenditure: ITAT Hyderabad
Income Tax
Income Tax
Disallowance u/s. 14A unjustified as own funds are in excess of investments made in funds yielding excempt income: ITAT Ahmedabad
Income Tax
Income Tax
TPO has no jurisdiction to question commercial expediency or genuineness of need
Income Tax
Income Tax
Section 80C Deductions Should Not Be Disallowed Without Justification
Income Tax
Income Tax
Subsidiary Cannot claim Expenses Related to Holding Company’s Project
Income Tax
Income Tax
Deduction cannot be Denied for mere Wrong Classification in ITR: ITAT Chennai
Corporate Law
Corporate Law
PMLA, 2002: ED can Prosecute Violations of Sections 3 & 4 Based on Predicate Offense
Income Tax
Income Tax
