#section 37(1)
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554 articlesIncome Tax
Income Tax
ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date
Income Tax
Income Tax
ITAT Mumbai Allows Actuarial Provisions for Employee Benefit Schemes; Deletes Major Disallowances on Expense Provisions
Income Tax
Income Tax
₹903 Crore ESOP Expenditure Allowed as Business Expense Due to Binding HC Ruling
Income Tax
Income Tax
Section 271(1)(c) Penalty Upheld Due to Non-Bona Fide Claims & Failure to Disclose Income
Income Tax
Income Tax
Mandatory CSR Spending Does Not Bar Section 80G Deduction: ITAT Ahmedabad
Income Tax
Income Tax
Settlement of Arbitration Award on Corporate Guarantee Deductible Under Section 37(1)
Income Tax
Income Tax
CSR Reassessment & 80G Denial Based Only on Audit Objection Invalid: Bombay HC
Income Tax
Income Tax
ESOP Discount Allowable as Business Expenditure; ITAT Follows Karnataka HC, Revenue Appeal Dismissed
Income Tax
Income Tax
Section 148 Notice Invalid When Issued After Limitation Deadline: ITAT Mumbai
Income Tax
Income Tax
Section 69C Addition unsustainable if expenditure is recorded & source explained
Income Tax
Income Tax
Royalty on Logo Allowed; Disallowance Without Examining Business Purpose Invalid: ITAT Delhi
Income Tax
Income Tax
ESOP cost is revenue, not capital: ITAT allows ₹721 Cr deduction
Income Tax
Income Tax
Slump sale ≠ expense test: ITAT allows full loss on discontinued business
Income Tax
Income Tax
