#section 37(1)
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552 articlesIncome Tax

Income Tax
ITAT Deletes NCDEX Margin Charges, Interest Disallowance Made on Estimated Basis
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Income Tax
Grey Market Purchases Attract Only Profit Addition, Not Full Disallowance: ITAT Chandigarh
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Income Tax
ITAT Mumbai Upholds 0.5% Corporate Guarantee Fee, Allows ESOP Deduction
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Income Tax
Fresh ₹216.78 Crore ESOP Deduction Claim Can Be Raised Before Appellate Authorities: ITAT Mumbai
Income Tax

Income Tax
Madras HC Upholds Reopening Within 4 Years Based on TDS Default on Foreign Payment
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Income Tax
Delhi ITAT: Enhanced Security Expenses During Directors’ Dispute Are Allowable Business Expenditure
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Income Tax
No Deduction for Unsupported Secret Commission Payments: Karnataka HC
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Income Tax
ITAT Mumbai: Interest From Head Office Not Taxable; Allows Hub Costs, Broken-Period Interest, MTM Losses & Securities Diminution
Income Tax

Income Tax
ITAT Upholds ₹680.62 Cr Ad, Marketing & Cooler Expense Deductions, Remands Section 80G Claim
Income Tax

Income Tax
ITAT Ahmedabad Allows Depreciation on Slump Sale Intangibles, Deletes Interest Disallowance
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ITAT Chennai Quashes Reassessment as No Addition Was Made on Recorded Reason
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Income Tax
Section 263 Valid for Wrong Section Applied to Bogus Purchases: ITAT Mumbai
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Pnding SC SLP Alone Cannot Justify Section 263 Revision: ITAT Mumbai
Income Tax

Income Tax
