#section 37(1)
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615 articlesIncome Tax
Income Tax
Settlement of Foreign Civil Litigation & Section 37(1) Disallowance: A Doctrinal Analysis
Income Tax
Income Tax
Invocation of rule 8D impermissible without recording non-satisfaction in terms of section 14A(2)
Income Tax
Income Tax
Settlement payment towards patent disputes is allowable business deduction u/s. 37(1)
Income Tax
Income Tax
Reversal of Disallowed Liquidated Damages Cannot Be Taxed again ITAT Chennai
Income Tax
Income Tax
PCIT Revision Quashed as Allowing 80G Deduction on CSR is a Plausible View
Income Tax
Income Tax
Software & Consultancy Expenses Held Revenue & PF Delay Due to Sunday Accepted as Valid: ITAT Ahmedabad
Income Tax
Income Tax
No Enduring Benefit in Routine Telecom Expenses: ₹169 Cr Customer Acquisition Cost allowed
Income Tax
Income Tax
Stock Exchange Margin Penalties Fully Deductible, ITAT Allows ₹1.22 Cr Claim
Income Tax
Income Tax
Software termination charge reimbursement to group entity for business purposes allowable
Income Tax
Income Tax
Business Continuation Test: SC Confirms Temporary Lull Allows Depreciation & Expense Deductions
Income Tax
Income Tax
Discount on issue of ESOP allowable as deduction from business income
Income Tax
Income Tax
Court-approved Schemes vs. ‘Slump Sale’ after Finance Act 2021–22: Legal Faultline and Practical Tax Planning
Income Tax
Income Tax
Provision for consumer loyalty program was an allowable deduction u/s 37 and no TP adjustment as profits of eligible units were at arm’s length
Income Tax
Income Tax
