#section 37(1)
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615 articlesIncome Tax
Income Tax
ITAT Surat Allows Expense Linked to Settled Dues Despite No Business Income
Income Tax
Income Tax
Commission Disallowance Remanded – 133(6) Non-Response Not Sufficient; Ad-hoc Expenses Cut to 10%
Income Tax
Income Tax
Transfer of passive infrastructure assets to Vodafone Infrastructure was a ‘Gift’ eligible for sec 47(iii) exemption
Income Tax
Income Tax
Section 14A Disallowance Restricted to Exempt-Income Investments; ESOP Expense Allowed
Income Tax
Income Tax
ESOP Discount Allowed as Revenue Expense: ITAT rejects Notional Loss Claim
Income Tax
Income Tax
ITAT Mumbai: No Ad-hoc Disallowance Without Rejecting Books; Section 40(a)(ia) Relief If TDS Paid Before Return Due Date
Income Tax
Income Tax
ITAT Mumbai Allows Actuarial Provisions for Employee Benefit Schemes; Deletes Major Disallowances on Expense Provisions
Income Tax
Income Tax
₹903 Crore ESOP Expenditure Allowed as Business Expense Due to Binding HC Ruling
Income Tax
Income Tax
Section 271(1)(c) Penalty Upheld Due to Non-Bona Fide Claims & Failure to Disclose Income
Income Tax
Income Tax
Mandatory CSR Spending Does Not Bar Section 80G Deduction: ITAT Ahmedabad
Income Tax
Income Tax
Settlement of Arbitration Award on Corporate Guarantee Deductible Under Section 37(1)
Income Tax
Income Tax
CSR Reassessment & 80G Denial Based Only on Audit Objection Invalid: Bombay HC
Income Tax
Income Tax
ESOP Discount Allowable as Business Expenditure; ITAT Follows Karnataka HC, Revenue Appeal Dismissed
Income Tax
Income Tax
