#Section 37
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638 articlesIncome Tax
Income Tax
TDS not deductible on service neither availed nor rendered in India
Income Tax
Income Tax
Invocation of provisions of section 263 without satisfying twin condition is unsustainable
Income Tax
Income Tax
Revisionary proceedings u/s 263 justified as AO passed order without necessary enquiry
Corporate Law
Corporate Law
Arbitral award cannot be set aside on mere possibility of alternative view on facts or interpretation of contract: SC
Income Tax
Income Tax
Amount received mistakenly and returned back with interest is allowable as deduction u/s 37
Income Tax
Income Tax
Passing of revisionary order u/s 263 without issuance of notice on subject matter is unjustified
Corporate Law
Corporate Law
High Court doesn’t have power to modify arbitral award
Income Tax
Income Tax
Section 194H doesn’t apply on sells of pre-paid SIM at discounted price to distributors
Income Tax
Income Tax
Expenditure on scientific research not certified by DSIR is allowable as deduction u/s 37
Corporate Law
Corporate Law
Section 29A(3) of A&C Act doesn’t require written consent for extending arbitral period
Income Tax
Income Tax
Section 36(1)(viia) Deduction for Bad & Doubtful Debts Allowed Regardless of Rural & Non-Rural Advances
Income Tax
Income Tax
Addition towards unexplained cash credit unsustainable as identity & creditworthiness proved
Income Tax
Income Tax
Refund issued will first be adjusted against interest and then against principal amount
Income Tax
Income Tax
