#section 37(1)
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615 articlesIncome Tax
Income Tax
CSR Donation Eligible for Section 80G Deduction: ITAT Delhi
Income Tax
Income Tax
CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend
Income Tax
Income Tax
Delhi ITAT Upholds PF/ESI Disallowance in U/s 143(1) Processing; Income-tax Act, 2025 Relief Held Prospective
Income Tax
Income Tax
PCIT’s 263 Order Quashed: Goodwill Depreciation Allowed in Slump Sale Acquisition
Income Tax
Income Tax
Canara Bank Wins on Multiple Tax Issues; Bangalore ITAT Dismisses Revenue’s 18 Grounds of Appeal
Income Tax
Income Tax
No Escape from TDS on Identified Year-End Provisions; ITAT Grants Relief Where Tax Paid Before Return Due Date
Income Tax
Income Tax
ITAT Deletes Interest Disallowance as AO Failed to Prove Borrowed Fund Diversion
Income Tax
Income Tax
Denial of Section 11 Exemption Doesn’t Trigger Section 115BBE: ITAT Mumbai
Income Tax
Income Tax
Bangalore ITAT Quashes Section 263 Order: No Revision Possible When Alleged Expenditure Was Never Claimed
Income Tax
Income Tax
No addition regarding commission income earned by PSPL as it was not an undisclosed income
Income Tax
Income Tax
ESOP Discount Allowed as Liability Accrues Over Vesting Period: ITAT Bangalore
Income Tax
Income Tax
Bangalore ITAT: CSR Donations Eligible for Section 80G Deduction; No 14A Disallowance When No Exempt Income Earned
Income Tax
Income Tax
ITAT Delhi Deletes SLS Disallowance as APA Covered Intra-Group Services
Income Tax
Income Tax
