#section 37(1)
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615 articlesIncome Tax

Income Tax
The Culinary Conundrum: Tax Deduction for Food or Business Meal Expenses: A RARE Practical Analysis
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Income Tax
CSR Payments to Approved Charities Qualify for Section 80G – Tribunal Reiterates
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Income Tax
ITAT Deletes ₹6.67 Cr Gold Stock Additions After Complete Reconciliation
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Income Tax
Interest on Delayed Agricultural Tax Payment not allowable: Kerala HC
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Income Tax
Hidden Traps in Claiming Business Expenses: A Practical Guide to Section 37(1)
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Income Tax
High Share Premium With Weak Financials: ITAT Confirms Share Premium Addition
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Income Tax
Consistent Past Relief Continues: Mumbai ITAT Again Upholds ESOP Expense as Revenue u/s 37(1)
Income Tax

Income Tax
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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Income Tax
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
Income Tax

Income Tax
