#section 37(1)
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555 articlesIncome Tax
Income Tax
Disallowance u/s. 40(a)(i) quashed as commission paid to non-resident outside India is not taxable
Income Tax
Income Tax
Section 44C Inapplicable to Exclusive Head Office Expenses for Indian Branches Abroad
Income Tax
Income Tax
Weighted deduction u/s. 35(1)(ii) disallowed as institution didn’t had valid registration
Income Tax
Income Tax
Provision of Spa Consultancy falls under ‘Independent Personal Services’ hence not taxable in India
Income Tax
Income Tax
Revision order u/s. 263 passed in name of non-existent entity cannot be sustained: ITAT Ahmedabad
Goods and Services Tax
Goods and Services Tax
Rectification of clerical or arithmetical error in GSTR-1 shouldn’t be denied
Income Tax
Income Tax
Interest on loan taken to acquire shares eligible for deduction u/s. 36(1)(iii): ITAT Hyderabad
Income Tax
Income Tax
Depreciation on Finance Lease Rental Payment allowed to lessee: ITAT Mumbai
Income Tax
Income Tax
Deduction u/s. 80G eligible even if donations are part of CSR expenditure: ITAT Mumbai
Income Tax
Income Tax
Provisioning for Asset Reconstruction Cost justified as AS 29 prescriptions qualified
Income Tax
Income Tax
Employees’ contribution to PF/ESI after statutory due dates not deductible: ITAT Ahmedabad
Income Tax
Income Tax
Payment of interest and penalty due to default in payment of license fee is revenue expenditure
Income Tax
Income Tax
Income from sale of scrap eligible for deduction u/s. 80IC: ITAT Ahmedabad
Income Tax
Income Tax
