#Section 37
Log in to FollowEvery article filed under the “Section 37” tag — analysis, news and updates.
636 articlesIncome Tax
Income Tax
ESOP Discount Allowed as Liability Accrues Over Vesting Period: ITAT Bangalore
Income Tax
Income Tax
Bangalore ITAT: CSR Donations Eligible for Section 80G Deduction; No 14A Disallowance When No Exempt Income Earned
Income Tax
Income Tax
ITAT Deletes ₹3,885 Cr Share Premium Addition as Section 56(2)(viib) Not Applies to Holding-Subsidiary Funding
Income Tax
Income Tax
Compensation for Cancelled Land Sale Allowed as It Was for Commercial Expediency: ITAT Chennai
Income Tax
Income Tax
Cash Payments for Paddy Purchase Allowed as Transactions Fell Under Rule 6DD Exceptions
Income Tax
Income Tax
General Body Meeting Expenses Allowed as Statutory Obligation Qualifies as Business Expenditure
Income Tax
Income Tax
ITAT Allows Section 35D & ESOP Claims, But Upholds Disallowance of Share Issue Expenses
Income Tax
Income Tax
Capital Gains Relief Granted as Section 55A Amendment Was Prospective: ITAT Surat
Income Tax
Income Tax
ITAT Deletes LTCG Addition as DVO Reference Was Invalid for Pre-July 2012 Transaction
Income Tax
Income Tax
Section 80G Deduction Allowed as No Restriction Exists for Eligible CSR Donations
Income Tax
Income Tax
Section 80G Deduction Allowed as Donations Were Made to Eligible Institutions Despite CSR Obligation
Income Tax
Income Tax
CSR Expenditure Not Automatically Disqualify Section 80G Deduction as Both Provisions Operate Differently
Income Tax
Income Tax
CPC had jurisdiction for audit-based adjustments, but double disallowance u/s 14A without hearing assessee was legally impermissible
Income Tax
Income Tax
