#Section 37
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636 articlesIncome Tax
Income Tax
Receipt of interest by foreign banks on foreign currency loans to Indian concerns was taxable on gross basis
Income Tax
Income Tax
Gujarat HC Quashes Reassessment as Warranty Provision Was Scientifically Estimated
Income Tax
Income Tax
Higher Employee Remuneration Cannot Be Rejected Solely Due to Lower Revenue
Income Tax
Income Tax
Section 43CA Inapplicable to Property Transactions Initiated Before 1 April 2014: ITAT Mumbai
Income Tax
Income Tax
Royalty TP Adjustment deleted as TNMM Accepted as Most Appropriate Method
Income Tax
Income Tax
Site Restoration Deduction Allowed due to PSC contractual obligation
Income Tax
Income Tax
ITAT Deletes AMP TP Adjustment as No International Transaction Existed
Income Tax
Income Tax
ITAT Sets Aside 12AB Registration Rejection Due to Absence of Specific Statutory Violation
Income Tax
Income Tax
Ahmedabad ITAT Quashes Reassessment Beyond Four Years as Mere Change of Opinion; Deletes ₹1.33 Crore Disallowance Under Section 37(1)
Income Tax
Income Tax
Mumbai ITAT Deletes 10% Ad Hoc Business Expense Disallowance for Lack of Specific Defects
Income Tax
Income Tax
CSR Disallowance Under Section 37 Does Not Bar Relief Under Section 80G- Bangalore ITAT
Income Tax
Income Tax
ITAT Mumbai Upholds Goodwill Depreciation & Section 80G CSR Deduction
Income Tax
Income Tax
Finance Lease Accounting Doesn’t Decide Tax Treatment as Ownership Remains With Lessor
Corporate Law
Corporate Law
