#Section 37
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638 articlesIncome Tax

Income Tax
IBNR Provisioning is Not Contingent Liability & deductible U/s 37: Delhi HC
Income Tax

Income Tax
Intas Pharmaceuticals Wins Dispute Over Profitability Calculations
Income Tax

Income Tax
TDS on Foreign Payments & Liquidated Damages as Capital Receipts
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Income Tax
Loss on Government Securities Sale & Depreciation: ITAT allows Bank’s Claim
Income Tax

Income Tax
ITAT Delhi Allows Capital Gain Deduction for Additional Land Acquisition Costs
Income Tax

Income Tax
Allowability of medical camp expenses: ITAT directs re-adjudication
Income Tax

Income Tax
Matter restored for AO’s disallowance which was not in terms with section 115JB for fresh verification
Income Tax

Income Tax
Non-competition fees on account of restrictive covenants is capital receipts: ITAT Delhi
Income Tax

Income Tax
Disallowance u/s 14A deleted as interest free own funds exceeded investment: ITAT Mumbai
Income Tax

Income Tax
ITAT directs Readjudication of Section 35AD deduction
Income Tax

Income Tax
No TDS on Sales Commission to Wholly-Owned Subsidiary under Section 40(a)(i)
Income Tax

Income Tax
Commission cannot be disallowed merely for increase in Rate of Commission
Goods and Services Tax

Goods and Services Tax
MVAT Authorities Lack Priority Over Secured Creditors’ Assets: Bombay HC
Income Tax

Income Tax
