#section 37(1)
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615 articlesIncome Tax

Income Tax
Notional Interest on Interest-Free Advances Rejected Under Real Income Theory
Income Tax

Income Tax
Additional Depreciation Granted as Oil Extraction Equals Production
Income Tax

Income Tax
Twin Conditions of Section 263 Not Met, Revision Order Set Aside
Income Tax

Income Tax
MRI Deposit Write-off Remanded Due to Unexamined Section 37(1) & 28 Applicability
Income Tax

Income Tax
SC settles Section 44C debate: Even ‘exclusive’ HO expenses for Indian branches hit by 5% cap
Income Tax

Income Tax
No Independent Inquiry, No Reopening: ITAT Strikes Down Section 147 Action
Income Tax

Income Tax
Interest on Delayed DTH Licence Fee Recognized as Deductible Liability
Income Tax

Income Tax
Telecom License Fee Held Capital, But Spectrum Charges Allowed as Revenue
Income Tax

Income Tax
Gifted Towers, Genuine Discounts & No TDS on Roaming: ITAT Grants Major Relief to Vodafone
Income Tax

Income Tax
Revision proceeding u/s. 263 quashed as AO has taken plausible view
Income Tax

Income Tax
Rs. 87.65-Crore ‘Bogus Purchase’ Disallowance Remanded for Fresh Verification
Income Tax

Income Tax
Search Return Can Reduce Income; U/s 69A Fails & CSR Eligible U/s 80G
Income Tax

Income Tax
ITAT Bangalore Upholds Tax on Waived Trade Liabilities and Unexplained Purchases
Income Tax

Income Tax
