#Section 37
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638 articlesIncome Tax
Income Tax
Initiation of re-assessment based on material already on record is bad-in-law
Income Tax
Income Tax
Business Expenditure Allowability under Section 37 of Income Tax Act, 1961
Income Tax
Income Tax
Determination of ALP without applying methods prescribed u/s 92C is untenable
Income Tax
Income Tax
Compensation for delay in handing over possession of property is allowable as business expense
Income Tax
Income Tax
Interest on TDS being compensatory in nature is allowable u/s 37(1)
Income Tax
Income Tax
Donations to Specified Institutions for CSR Compliance Qualify for Sec. 80G Deduction
Excise Duty
Excise Duty
CESTAT allows exemption on molasses captively consumed to manufacture Rectified Spirit & DNA
Income Tax
Income Tax
Employee Stock Option Expense Disallowance Unsustainable as it is revenue in nature
Income Tax
Income Tax
Broadcasting Reproduction Right not covered under definition of Royalty under Article 12 of India-USA DTAA
Income Tax
Income Tax
Defect Rectified Under Section 139(9) Validates Original Return from its filing date
Income Tax
Income Tax
Business Maintenance Expenses cannot be disallowed arbitrarily
Corporate Law
Corporate Law
Excess Tax Paid Must Be Refunded Due to Subsequent Law Change: SC
Income Tax
Income Tax
ITAT Grants 30% Depreciation on Philips India’s Business-Owned Moulds
Corporate Law
Corporate Law
