#Section 37
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638 articlesIncome Tax

Income Tax
ITAT Delhi Upholds Education Cess Non-deductible Under Sections 37 & 40(a)(ii)
Income Tax

Income Tax
Foreign travel expense of company employees’ spouse who accompanied on official tour is allowable
Income Tax

Income Tax
Business promotion expenditure incurred during the course of business is allowable expenditure
Income Tax

Income Tax
Bail granted to CA as continued incarceration of petitioner not justified: HC
Income Tax

Income Tax
Expenditure towards ESOP is allowable deduction u/s 37
Goods and Services Tax

Goods and Services Tax
Benefit of Section 80 of TNGST not available in case tax dues are not paid
Income Tax

Income Tax
Borrowing funds at higher rate & lending to director shows diversion of funds for non-business purpose
Income Tax

Income Tax
CUP is most appropriate method for determining ALP for importing goods for manufacturing segment
Income Tax

Income Tax
Payment of interest not made towards any infraction of law is allowable u/s 37
Income Tax

Income Tax
Expenditure relating to project are revenue expense allowable u/s 37 of Income Tax Act
Income Tax

Income Tax
Allowability of write off of CWIP expenses
Income Tax

Income Tax
ESOP expense incurred wholly & exclusively for business is eligible for deduction u/s 37
Income Tax

Income Tax
Deduction u/s 37 allowable towards gifts given to business associates and executives
Income Tax

Income Tax
