#section 37(1)
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555 articlesIncome Tax
Income Tax
Hidden Traps in Claiming Business Expenses: A Practical Guide to Section 37(1)
Income Tax
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High Share Premium With Weak Financials: ITAT Confirms Share Premium Addition
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Consistent Past Relief Continues: Mumbai ITAT Again Upholds ESOP Expense as Revenue u/s 37(1)
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Labour Union Payment Held Business-Driven: ITAT Mumbai Allows Deduction u/s 37(1)
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Income Tax
Section 263 Revision Quashed as AO Took Plausible View on Goodwill Depreciation
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Income Tax
Bogus Sub-Contractor Additions Deleted; 132(4) Statements Insufficient
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No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff
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Income Tax
CIT(A) Free to Verify Evidence: ITAT Delhi Rejects Rule 46A Objection—All Disallowances Deleted
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Income Tax
ITAT Upholds ESOP Cost as Business Expense, Sets Aside PCIT 263 Order
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Loans for Capital Use, Payments via Bank — ITAT Upholds Full Relief on All Additions
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Settlement of Foreign Civil Litigation & Section 37(1) Disallowance: A Doctrinal Analysis
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Invocation of rule 8D impermissible without recording non-satisfaction in terms of section 14A(2)
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Settlement payment towards patent disputes is allowable business deduction u/s. 37(1)
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