#Section 37
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636 articlesIncome Tax
Income Tax
Section 80G CSR donation deduction cannot be denied merely for CSR expense disallowance: Mumbai ITAT
Income Tax
Income Tax
Without purchases there cannot be sales – Mumbai ITAT rejects 100% bogus purchase addition
Income Tax
Income Tax
Self-Generated Trademark Before 2002 Not Taxable as Capital Gain Reason Cost of Acquisition Cannot Be Computed
Goods and Services Tax
Goods and Services Tax
ITC Denial Upheld Due to Supplier Tax Default Under GST Law: Gujarat HC
Income Tax
Income Tax
No Adhoc Disallowance of Commission on Assumptions Without Specific Defects: ITAT Delhi
Income Tax
Income Tax
Reassessment Quashed for Lack of Jurisdiction: AO Became Functus Officio After Section 127 Transfer
Income Tax
Income Tax
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
Income Tax
Income Tax
Wage Arrears Deduction Allowed as Liability Accrued from Pay Revision Effective Date
Income Tax
Income Tax
ITAT Deletes AMP Adjustment, Rejects Bright Line Test Following HC Precedents in Louis Vuitton case
Income Tax
Income Tax
ITAT Surat Allows Expense Linked to Settled Dues Despite No Business Income
Income Tax
Income Tax
Commission Disallowance Remanded – 133(6) Non-Response Not Sufficient; Ad-hoc Expenses Cut to 10%
Income Tax
Income Tax
Section 14A Disallowance Restricted to Exempt-Income Investments; ESOP Expense Allowed
Income Tax
Income Tax
Abandoned Business Project Expenses Allowed as Deduction Due to Business Purpose
Income Tax
Income Tax
