#section 37(1)
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555 articlesIncome Tax
Income Tax
No Remand for AO’s Lapse: Section 80JJAA Claim Restored by ITAT
Income Tax
Income Tax
Bogus Purchases Must Be Taxed Under Section 69C, Not 37(1)
Income Tax
Income Tax
Faulty Chronology of Notices Vitiates Appellate Order
Income Tax
Income Tax
Accepted Project Revenue Confirms Genuineness of Related Purchases
Income Tax
Income Tax
PCIT Can’t Convert Bogus Purchases Into U/s 69C to Apply U/s 115BBE
Income Tax
Income Tax
Survey-Based Suspicion Not Enough: AMP & Credit-Note Payments Allowed by ITAT
Income Tax
Income Tax
Zero Revenue Alone Not a Ground to Disallow Business Expenses: ITAT Delhi
Income Tax
Income Tax
Provision of future expense allowed as deduction u/s. 37(1) based on matching principle of accountancy
Income Tax
Income Tax
No TDS Required on Foreign Agent Commission Since Income Not Taxable in India: ITAT Ahmedabad
Income Tax
Income Tax
No 271AAB Penalty for Book-Based Disallowances Without Search Incriminating Material
Income Tax
Income Tax
Notional Interest on Interest-Free Advances Rejected Under Real Income Theory
Income Tax
Income Tax
Additional Depreciation Granted as Oil Extraction Equals Production
Income Tax
Income Tax
Twin Conditions of Section 263 Not Met, Revision Order Set Aside
Income Tax
Income Tax
