#section 37(1)
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555 articlesIncome Tax

Income Tax
Payments Made to Retiring Partners: taxable income Vs. applications of firm income
Income Tax

Income Tax
Section 14A disallowance applies only to investments yielding exempt income
Income Tax

Income Tax
ITAT allows deduction of CENVAT Credit written off
Income Tax

Income Tax
Letters of Comfort will construe as an International Transaction u/s 92B
Income Tax

Income Tax
Expenditure u/s 37(1) should be disallowed to the extent not in line with existing business
Income Tax

Income Tax
Allowability of medical camp expenses: ITAT directs re-adjudication
Income Tax

Income Tax
Expenditure towards ESOP is allowable u/s 37(1) of Income Tax Act: ITAT Mumbai
Income Tax

Income Tax
Section 43B Doesn’t Apply where payment precedes claim of expenditure
Income Tax

Income Tax
NSE’s Core SGF Contribution is allowable expense, not Contingency Reserve
Income Tax

Income Tax
Allowability of Out of Court Settlement & Legal Expenses: ITAT Directs Re-adjudication
Income Tax

Income Tax
Section 2(22) Not Applicable to Non-Beneficiary Shareholders: ITAT Kolkata
Income Tax

Income Tax
ITAT Directs AO to Review All Documents for Determining Deductible Expenditures
Income Tax

Income Tax
Management Service Fees paid to non-resident AEs is Deductible Expenses
Income Tax

Income Tax
