#section 37(1)
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555 articlesIncome Tax
Income Tax
PCIT Revision Quashed as Allowing 80G Deduction on CSR is a Plausible View
Income Tax
Income Tax
Software & Consultancy Expenses Held Revenue & PF Delay Due to Sunday Accepted as Valid: ITAT Ahmedabad
Income Tax
Income Tax
No Enduring Benefit in Routine Telecom Expenses: ₹169 Cr Customer Acquisition Cost allowed
Income Tax
Income Tax
Stock Exchange Margin Penalties Fully Deductible, ITAT Allows ₹1.22 Cr Claim
Income Tax
Income Tax
Software termination charge reimbursement to group entity for business purposes allowable
Income Tax
Income Tax
Business Continuation Test: SC Confirms Temporary Lull Allows Depreciation & Expense Deductions
Income Tax
Income Tax
Discount on issue of ESOP allowable as deduction from business income
Income Tax
Income Tax
Court-approved Schemes vs. ‘Slump Sale’ after Finance Act 2021–22: Legal Faultline and Practical Tax Planning
Income Tax
Income Tax
Provision for consumer loyalty program was an allowable deduction u/s 37 and no TP adjustment as profits of eligible units were at arm’s length
Income Tax
Income Tax
Dumb Diaries Can’t Kill Charity- ITAT Says No Tax Without Proof, No Denial of Section 11
Income Tax
Income Tax
Banking Business Allowed: ITAT Confirms Amortization and Standard Asset Provisions are Deductible
Income Tax
Income Tax
PF/ESI Due Date Relief: ITAT Remands Verification of Employee Contribution Linked to Actual Salary Payment
Income Tax
Income Tax
Penalty towards breach of contract cannot be disallowed under Explanation to Section 37(1)
Income Tax
Income Tax
