#section 37(1)
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555 articlesIncome Tax

Income Tax
Festival Donations Allowed u/s 37(1); No 40A(ia) Disallowance Below TDS Limit; Interest Addition Upheld: ITAT Kolkata
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Income Tax
Annual Software License Expenses Held Revenue in Nature – No Enduring Benefit: ITAT Mumbai
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Income Tax
Bogus Purchase Addition Restricted to 10% – CIT(A) Relief Upheld
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Income Tax
Deeming fiction of section 50C not extended while working WDV to claim depreciation on block of asset
Income Tax

Income Tax
Madras HC Allows Loss & Depreciation Set-Off After Transport Corporation Amalgamation
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Income Tax
Section 37 Relief Granted Because Payment Was Not Hit by Pre-2015 CSR Bar
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Income Tax
Section 143(1) Adjustment on PF–ESI Sent Back for Proper Fact Check
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Income Tax
ITAT Hyderabad Condoned 506-Day Delay; Ad Spend Allowed; Alleged Coerced Share Sale Ground Admitted
Income Tax

Income Tax
Section 270A Penalty Deleted for Suo Motu Withdrawal of Education Cess Claim
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Income Tax
ITAT Ahmedabad Upholds ₹2.40 Cr Disallowance u/s 40A(2)(b) for Excess Director Remuneration
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Income Tax
Bogus Purchase addition restricted to 10% Despite Entry Operator Statement
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Income Tax
ESOP Cost Allowable Business Expenditure: ITAT Deletes ₹93 Lakh Disallowance
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Income Tax
Benefit of indexed cost of acquisition allowed while computing book profit u/s. 115JB
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Income Tax
