#Section 37
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638 articlesIncome Tax

Income Tax
Delhi HC allows entire Training Expenses on Skill Development
Income Tax

Income Tax
ITAT Upholds Disallowance of Sales Commission for failure to demonstrate Agent’s Role
Corporate Law

Corporate Law
Statutory restriction contained in Section 37(1)(b)(ii) of NDPS Act gets overrides due to prolonged incarceration
Income Tax

Income Tax
Deduction was allowable on upfront loan processing fee paid in lumpsum in the year of payment
Income Tax

Income Tax
Club Admission Fees for Corporate Membership for business purposes: Revenue, Not Capital Expenditure
Income Tax

Income Tax
Income derived from twin land transactions treated as business income
Income Tax

Income Tax
‘Mark to Market’ loss on forward and further contracts are not contingent in nature
Goods and Services Tax

Goods and Services Tax
Jharkhand VAT Act: No Reassessment of Reassessment Orders Allowed
Income Tax

Income Tax
Subsidy from Government under Focus Market Scheme is revenue receipt
CA, CS, CMA

CA, CS, CMA
Bail to CA granted as professional generally acts on instruction of client
Income Tax

Income Tax
Details of business promotion expenditure duly produced and hence disallowance u/s 37 unjustified
Income Tax

Income Tax
Deduction u/s 37(1) not available to pharmaceutical company gifting freebies to doctors
Corporate Law

Corporate Law
Recourse to section 166A of the Code without following procedure prescribed u/s 155(2) is unsustainable
Income Tax

Income Tax
