#section 37(1)
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554 articlesIncome Tax
Income Tax
Deduction u/s. 80G not deniable merely because payment forms part of CSR expenditure
Income Tax
Income Tax
ITAT Delhi Set Aside TP Adjustment Due to Ignoring Internal CUP Analysis by TPO
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
ITAT Raipur Upholds Section 263 Revision Due to AO’s Failure to Examine Diesel Shortage Claim
Income Tax
Income Tax
Free Gift Scheme Valid Business Promotion – ITAT Deletes ₹1.47 Cr Disallowance
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Income Tax
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
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Income Tax
Section 80G Deduction on CSR Donation Allowed Because Explanation to Section 37 Does Not Apply
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Income Tax
TNMM wrongly rejected as most appropriate method for benchmarking guarantee fee as risk not undertaken
Income Tax
Income Tax
Factory Renovation Held Revenue Expense Because No New Asset Was Created
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Income Tax
ITAT Chennai Allows Transit Shortage Payment claim which was Compensatory Not Penal
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Income Tax
Bogus Purchase Addition Quashed as GST Records Proved Genuineness: ITAT Lucknow
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Double Addition in Intimation and Rectification: ITAT Delhi Orders Review
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Search Assessment – Suppressed Sales Deleted, Sec 37(1) Expenses Allowed & CWIP Write-Off Treated as Revenue – 143(3) Order Quashed – ITAT Mumbai
Income Tax
Income Tax
