#Section 37
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637 articlesIncome Tax

Income Tax
Assessee can claim deduction for provision for warranty if it was not a contingent liability
Income Tax

Income Tax
Allowability of Unfunded actuarial liability for pension in respect of employees payable till death
Income Tax

Income Tax
Department has to analyse process of "duplication" of software undertaken by assessee to determine nature of royalty payment
Income Tax

Income Tax
Provision for warranty is allowable if in past defects were there in products: SC
Income Tax

Income Tax
No disallowance for interest free advance given to sister concern out of own funds
Income Tax

Income Tax
Rajasthan State Warehousing Corporation Vs. CIT – Supreme Court
Income Tax

Income Tax
