#section 37(1)
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555 articlesIncome Tax
Income Tax
Income of Predecessor Company Cannot Be Clubbed with Successor Post-Amalgamation
Income Tax
Income Tax
No Bank Entry or Form 26AS: Professional Fee Claim Rejected
Income Tax
Income Tax
Prior-Period Expenses Allowed When Liability Crystallises in Current Year
Income Tax
Income Tax
Salary Paid and TDS Deducted, Yet Proof Still Required
Income Tax
Income Tax
Branch Office as PE Allowed Full Cost Deduction Under DTAA
Income Tax
Income Tax
Addition u/s. 69A deleted as cash duly recorded in books of accounts
Income Tax
Income Tax
Section 68 Addition Fails Once Identity and Source Are Proved: ITAT Delhi
Income Tax
Income Tax
Section 14A Disallowance Restricted as Interest-Free Funds Exceeded Investments
Income Tax
Income Tax
Amalgamation Shares Taxable Only If Real Income Arises
Income Tax
Income Tax
Artificial profit/loss arising from client code modification requires transaction-wise reconciliation-Matter restored
Income Tax
Income Tax
Section 263 Quashed as AO Examined LTCG Exemption for Insurers
Income Tax
Income Tax
ITAT Mumbai Quashed Section 263 revision as AO Took Plausible View on Deductions
Income Tax
Income Tax
Section 263 Invoked Because Education Cess Claim Was Not Examined in Limited Scrutiny
Income Tax
Income Tax
