#section 37(1)
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615 articlesIncome Tax
Income Tax
ITAT Grants Relief on Corporate Guarantee, R&D; Disallows Doctors’ Freebies
Income Tax
Income Tax
‘Make Available’ Test Not Met, No TDS on US Software Contractor Payments: ITAT Bangalore
Income Tax
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Ahmedabad ITAT Quashes Reassessment Beyond Four Years as Mere Change of Opinion; Deletes ₹1.33 Crore Disallowance Under Section 37(1)
Income Tax
Income Tax
Mumbai ITAT Allows 60% Software Depreciation, Limits Section 14A Disallowance
Income Tax
Income Tax
Bangalore ITAT Deletes ₹99.24 Lakh Ad Hoc Disallowance Backed by Evidence
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ESOP Discount Allowed as Karnataka HC Precedent Covered Issue: ITAT Mumbai
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Finance Lease Accounting Doesn’t Decide Tax Treatment as Ownership Remains With Lessor
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Income Tax
Bangalore ITAT Allows Mine Development Expenditure as Revenue Expense; Deletes Double Addition
Income Tax
Income Tax
ITAT Deletes Section 69C Addition as Source of Expenditure Was Fully Explained
Income Tax
Income Tax
Section 10AA Deduction Allowed as AO Failed to Prove Business Splitting: ITAT Pune
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ITAT Deletes Section 37(1) Disallowance as No Penal Action Was Taken by IRDA Against Insurance Company
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No Section 56(2)(viib) Addition if Share Premium Difference Fell Within 10% Safe Harbour: ITAT Delhi
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Periodic dredging to maintain existing jetty was revenue expense, not capital outlay: ITAT granted ₹4.49 Crore Relief
Income Tax
Income Tax
