#section 37(1)
Log in to FollowEvery article filed under the “section 37(1)” tag — analysis, news and updates.
615 articlesIncome Tax
Income Tax
Banking Business Allowed: ITAT Confirms Amortization and Standard Asset Provisions are Deductible
Income Tax
Income Tax
PF/ESI Due Date Relief: ITAT Remands Verification of Employee Contribution Linked to Actual Salary Payment
Income Tax
Income Tax
Penalty towards breach of contract cannot be disallowed under Explanation to Section 37(1)
Income Tax
Income Tax
Even idle business needs guards – Tribunal permits security expense though no turnover
Income Tax
Income Tax
ITAT Hyderabad Deletes CPC Adjustments – Double Disallowance & Wrong 43B Addition Quashed
Income Tax
Income Tax
Operating Lease, Not Financial Lease – Aircraft Lease Rentals Not Taxable in India
Income Tax
Income Tax
Section 37 of Income-Tax Act: Business Expenditure Deduction & Case Law
Income Tax
Income Tax
Mere Pendency of Supreme Court Appeal No Ground for 263 Revision: ITAT Mumbai
Income Tax
Income Tax
Provision for discount was an allowable expenditure if based on a scientific method & consistently discharged in subsequent years
Income Tax
Income Tax
Disallowance to be made u/s. 37 and not u/s. 69C when genuineness of expense doubted
Income Tax
Income Tax
Loss on foreign currency derivative transaction and exchange rate difference allowed as expense
Income Tax
Income Tax
Employees’ Contribution to PF/ESI – ITAT Kolkata Clarifies Due Date Computation
Income Tax
Income Tax
ITAT Rejects Arbitrary Transfer Pricing Adjustments on Management Services
Income Tax
Income Tax
