#Section 37
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638 articlesIncome Tax
Income Tax
Internal transfer between two EOUs eligible for exemption u/s 10B
Income Tax
Income Tax
Payment of guarantee fees to holding company for loan advanced to third party is deductible u/s. 37
Income Tax
Income Tax
Payment of guarantee fee to Gujarat Government is revenue expenditure
Income Tax
Income Tax
Deduction u/s 80G for donations forming part of spend towards CSR available
Corporate Law
Corporate Law
Section 34 Application No Longer Bar for Arbitral Award Enforcement
Income Tax
Income Tax
Loss due to embezzlement by employees allowable as deduction u/s 28
Income Tax
Income Tax
TPO’s scope is limited to computing arm’s length price of a transaction
Income Tax
Income Tax
Royalty not embedded in import price paid to AE hence adjustment unsustainable
Income Tax
Income Tax
Disallowance under Section 40(a)(ia) Unjustified Due to Certificate Non-Compliance with Rule 31ACB
Corporate Law
Corporate Law
Breach of Contract not established if not backed by proper evidences during Communication between parties
Income Tax
Income Tax
Change of opinion impermissible under the grab of reopening u/s 147
Income Tax
Income Tax
Section 263: Revisionary power cannot be initiated on the basis of audit objection
Service Tax
Service Tax
Cenvat eligible on material used in manufacture of barge which in-turn are used for providing output service
Income Tax
Income Tax
