#section 37(1)
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553 articlesIncome Tax
Income Tax
Section 80G CSR donation deduction cannot be denied merely for CSR expense disallowance: Mumbai ITAT
Income Tax
Income Tax
Interest Paid = Deductible When Obligation Exists – ITAT Allows Claim on Capital Bond Arrangement
Income Tax
Income Tax
Delayed PF/ESI Contributions Not Deductible, ITAT Rules Citing SC Precedent
Income Tax
Income Tax
PF/ESI Addition Quashed: CPC Cannot Decide Debatable Issues Under Section 143(1)
Income Tax
Income Tax
Factory Shift ≠ Capital Asset – ITAT Allows ₹1.13 Cr as Revenue, Calls Out “Enduring Benefit” Overreach
Income Tax
Income Tax
ITAT Rebukes CIT(A) for Ignoring Tribunal Order, Directs Fresh Adjudication
Income Tax
Income Tax
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
Income Tax
Income Tax
Advertisement & Promotion Expenses Allowed as Revenue Due to Non-Project Nature
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
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
Income Tax
Income Tax
Section 14A Disallowance Restricted to Exempt-Income Investments; ESOP Expense Allowed
Income Tax
Income Tax
ESOP Discount Allowed as Revenue Expense: ITAT rejects Notional Loss Claim
Income Tax
Income Tax
