#section 37(1)
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615 articlesIncome Tax
Income Tax
Bogus Purchase addition restricted to 10% Despite Entry Operator Statement
Income Tax
Income Tax
ESOP Cost Allowable Business Expenditure: ITAT Deletes ₹93 Lakh Disallowance
Income Tax
Income Tax
Benefit of indexed cost of acquisition allowed while computing book profit u/s. 115JB
Income Tax
Income Tax
ESOP Costs Allowed as Business Expense Under Section 37(1): ITAT Delhi
Income Tax
Income Tax
Income of Predecessor Company Cannot Be Clubbed with Successor Post-Amalgamation
Income Tax
Income Tax
No Bank Entry or Form 26AS: Professional Fee Claim Rejected
Income Tax
Income Tax
Prior-Period Expenses Allowed When Liability Crystallises in Current Year
Income Tax
Income Tax
Salary Paid and TDS Deducted, Yet Proof Still Required
Income Tax
Income Tax
Branch Office as PE Allowed Full Cost Deduction Under DTAA
Income Tax
Income Tax
Addition u/s. 69A deleted as cash duly recorded in books of accounts
Income Tax
Income Tax
Section 68 Addition Fails Once Identity and Source Are Proved: ITAT Delhi
Income Tax
Income Tax
Section 14A Disallowance Restricted as Interest-Free Funds Exceeded Investments
Income Tax
Income Tax
Amalgamation Shares Taxable Only If Real Income Arises
Income Tax
Income Tax
