#Section 37
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680 articlesIncome Tax

Income Tax
ITAT Invalidates Assessment as Section 143(2) Notice Was Not Issued in CBDT Format
Corporate Law

Corporate Law
NCLAT Dismisses State Tax Appeal, Upholds Resolution Plan Distribution to Operational Creditor
Corporate Law

Corporate Law
NCLAT Rejects State Tax Department’s Secured Creditor Claim Under MVAT Section 37
Income Tax

Income Tax
ITAT Dismisses Revenue Appeals on TP, Sales Tax Deferral & Section 14A Issues
Income Tax

Income Tax
No TDS on Discounts, Incentives to Stockists Under Section 194H: ITAT Mumbai
Income Tax

Income Tax
Section 44C Covers Common & Exclusive Overseas HO Expenditure: SC
Income Tax

Income Tax
Payments to Insurance Aggregators Allowable as Business Expense: ITAT Mumbai
Income Tax

Income Tax
Double Taxation Relief on Bonus Provision Reversal; Brokerage Provision Allowed; Section 80G Deduction Upheld for CSR Donations: ITAT Mumbai
Excise Duty

Excise Duty
CENVAT Credit on Steel Items and Welding Electrodes Allowed: CESTAT Kolkata
Income Tax

Income Tax
AO Cannot Reject Registered Valuer’s Report Without DVO Reference: ITAT Delhi
Income Tax

Income Tax
Interest on Delayed Sales Tax, Service Tax & PF Payments Deductible; TDS Interest Disallowed: Patna ITAT
Income Tax

Income Tax
ITAT Delhi Quashes Assessment as ACIT Lacked Jurisdiction to Issue Section 143(2) Notice
Income Tax

Income Tax
Bogus Purchase Addition Cannot Be Based on Suspicion Alone: ITAT Chennai
Income Tax

Income Tax
