#section 37(1)
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616 articlesIncome Tax
Income Tax
Deduction of Interest and Management expenses was allowable due to business purpose u/s 36(1)(iii) and 37(1)
Income Tax
Income Tax
Incentive received under sales tax scheme is capital receipt: Bombay HC
Income Tax
Income Tax
Concluded & closed assessment cannot be reopened on suspicion: Delhi HC
Income Tax
Income Tax
Sales Incentives to Retailers by Agent Not “Commission” U/S 194H: ITAT Hyderabad
Income Tax
Income Tax
Software expense not giving enduring benefit is revenue in nature: ITAT Delhi
Income 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
