#Section 37
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638 articlesIncome Tax
Income Tax
Reassessment Based on Previously Examined Facts Unacceptable: ITAT Mumbai
Custom Duty
Custom Duty
Interest entitled if duty drawback not paid within 3 months from date of filing of claim: Supreme Court
Income Tax
Income Tax
Section 40A(2)(a) applies to payments to directors with substantial interest in company
Income Tax
Income Tax
Erroneous Claim without Mens Rea Not Grounds for Section 276 Proceedings under Income Tax
Income Tax
Income Tax
Inadequate Enquiry Alone does Not Warrant Invoking Section 263 of Income Tax Act
Income Tax
Income Tax
TDS not deductible from discount paid on prepaid sim card/ recharge vouchers
Income Tax
Income Tax
Physical fitness expenditure not incurred wholly and exclusively for profession duly disallowed
Income Tax
Income Tax
Reopening inspired from change of opinion is liable to be quashed
Income Tax
Income Tax
Treating purchases as bogus unjustified if sales duly accepted
Income Tax
Income Tax
Non-deposit of employees contribution to ESI and PF within due date disallowed
Income Tax
Income Tax
Tax Authorities cannot step into shoes of businessmen to determine business purpose expenditure
Income Tax
Income Tax
AO Cannot Determine Business Promotion Effectiveness – ITAT Allows expenses
Income Tax
Income Tax
Interest expense for amount advanced to subsidiary out of commercial expediency allowable
Income Tax
Income Tax
