#Section 37
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638 articlesIncome Tax

Income Tax
Section 43B Doesn’t Apply where payment precedes claim of expenditure
Income Tax

Income Tax
NSE’s Core SGF Contribution is allowable expense, not Contingency Reserve
Income Tax

Income Tax
Allowability of Out of Court Settlement & Legal Expenses: ITAT Directs Re-adjudication
Income Tax

Income Tax
Compensation for unilaterally terminating certain obligation under agreement is business income: ITAT Mumbai
Income Tax

Income Tax
Ex-gratia Bonus was allowable u/s 37(1) as Business Expenditure of Indian Express
Income Tax

Income Tax
Appellate Authority can Entertain Additional Claims during Assessment Proceedings
Income Tax

Income Tax
Transfer pricing study selecting AE as tested party duly acceptable: ITAT Mumbai
Corporate Law

Corporate Law
Transfer or Assignment of Trademark
Income Tax

Income Tax
Software license fees duration less than two years is revenue expenditure: ITAT Bangalore
Goods and Services Tax

Goods and Services Tax
IGST Refund Interest Cannot Be Denied even if interest not claimed: Delhi HC
Corporate Law

Corporate Law
NCLAT Rules NCLT Can Decide Trademark Issues in IBC Cases
Goods and Services Tax

Goods and Services Tax
Section 16(4): Will Delayed filing of return cost availability of ITC to Defaulters?
Corporate Law

Corporate Law
Draft Competition Commission of India (General) Amendment Regulations, 2024
Corporate Law

Corporate Law
