#section 37(1)
Log in to FollowEvery article filed under the “section 37(1)” tag — analysis, news and updates.
614 articlesIncome Tax
Income Tax
DSIR’s Partial Approval Cannot Restrict Pre-2016 R&D Deduction Claim: ITAT Chennai
Income Tax
Income Tax
ITAT Deletes ₹6.75 Crore Professional Fee Disallowance Linked to Iran Sanction Banking Issues
Income Tax
Income Tax
Suppliers Ignoring Section 133(6) Notices Alone Can’t Make Purchases Bogus: ITAT Gives Fresh Lifeline to Liquor Trader
Income Tax
Income Tax
No Fresh Share Premium, No Section 68 Addition: ITAT Mumbai
Income Tax
Income Tax
Notional Interest Addition Deleted Because Only Real Income Can Be Taxed: ITAT Delhi
Income Tax
Income Tax
Section 80G CSR donation deduction cannot be denied merely for CSR expense disallowance: Mumbai ITAT
Income Tax
Income Tax
Interest Paid = Deductible When Obligation Exists – ITAT Allows Claim on Capital Bond Arrangement
Income Tax
Income Tax
Delayed PF/ESI Contributions Not Deductible, ITAT Rules Citing SC Precedent
Income Tax
Income Tax
PF/ESI Addition Quashed: CPC Cannot Decide Debatable Issues Under Section 143(1)
Income Tax
Income Tax
Factory Shift ≠ Capital Asset – ITAT Allows ₹1.13 Cr as Revenue, Calls Out “Enduring Benefit” Overreach
Income Tax
Income Tax
ITAT Rebukes CIT(A) for Ignoring Tribunal Order, Directs Fresh Adjudication
Income Tax
Income Tax
Consistency Over Technicalities – ITAT Allows Actuarial Pension Provision & Rejects Mechanical Disallowances
Income Tax
Income Tax
Advertisement & Promotion Expenses Allowed as Revenue Due to Non-Project Nature
Income Tax
Income Tax
