#section 37(1)
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615 articlesIncome Tax
Income Tax
Section 69C Addition unsustainable if expenditure is recorded & source explained
Income Tax
Income Tax
Royalty on Logo Allowed; Disallowance Without Examining Business Purpose Invalid: ITAT Delhi
Income Tax
Income Tax
ESOP cost is revenue, not capital: ITAT allows ₹721 Cr deduction
Income Tax
Income Tax
Slump sale ≠ expense test: ITAT allows full loss on discontinued business
Income Tax
Income Tax
Weighted deduction u/s. 35(2AB) not allowed as mandatory approval from PCCIT/PDGIT not obtained
Income Tax
Income Tax
Deduction u/s. 80G not deniable merely because payment forms part of CSR expenditure
Income Tax
Income Tax
ITAT Delhi Set Aside TP Adjustment Due to Ignoring Internal CUP Analysis by TPO
Income Tax
Income Tax
ITAT Mumbai Orders Allocation of Head-Office Costs to Eligible Units to Compute 10B/80-IB Deductions
Income Tax
Income Tax
ITAT Raipur Upholds Section 263 Revision Due to AO’s Failure to Examine Diesel Shortage Claim
Income Tax
Income Tax
Free Gift Scheme Valid Business Promotion – ITAT Deletes ₹1.47 Cr Disallowance
Income Tax
Income Tax
Broad functionality insufficient while selecting transactions/entities for transfer pricing comparables
Income Tax
Income Tax
Section 80G Deduction on CSR Donation Allowed Because Explanation to Section 37 Does Not Apply
Income Tax
Income Tax
TNMM wrongly rejected as most appropriate method for benchmarking guarantee fee as risk not undertaken
Income Tax
Income Tax
