#section 37(1)
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553 articlesIncome Tax

Income Tax
Madras HC Upholds Reassessment Despite Absence of Section 143(2) Notice
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Income Tax
Depreciation Allowable on Entire ₹268 Crore Rajasthan Royals Franchise Cost: ITAT Mumbai
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Income Tax
ITAT Mumbai Deletes Section 14A Disallowance, Allows Bad Debt Deduction
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Income Tax
Digital Advertising and SEO Expenses Allowed as Revenue Expenditure: Pune ITAT
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Income Tax
ITAT Hyderabad Excludes TP Comparables, Deletes Receivables Adjustment
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Income Tax
Kolkata ITAT: Credit-Card Disallowance Cut to ₹50,000; ₹16.78 Lakh Business Expense Not Entirely Personal
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Jaipur ITAT: Section 14A Disallowance Rejected; Socio-Economic Expenses Allowed U/s 37(1)
Income Tax

Income Tax
Mumbai ITAT: 19 Search Appeals Restored for 153A, 153D Approval & Limitation Review
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Income Tax
ITAT Delhi Remands Expense Disallowance for Fresh Assessment After Business Transfer
Income Tax

Income Tax
ITAT Hyderabad Allows COVID-19 Relief on PF/ESI Delay, Flood Loss and TDS Credit
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Income Tax
ITAT Chennai Allows Goodwill Depreciation & Land Development Deduction as Revenue Expenditure
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Income Tax
NRI Desk Expenses Attract Section 44C; 36(1)(viia) Deduction to Precede It: ITAT Mumbai
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Income Tax
Ahmedabad ITAT: Bogus Purchase Addition Limited to 12.5% Profit Where Sales Accepted
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Income Tax
