#section 37(1)
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555 articlesIncome Tax
Income Tax
Reopening inspired from change of opinion is liable to be quashed
Income Tax
Income Tax
Treating purchases as bogus unjustified if sales duly accepted
Income Tax
Income Tax
Disallowance of interest on loan given to subsidiary unjustified as investment was purely for commercial expediency
Income Tax
Income Tax
Subsidy by State Government for development of new Multiplexes is capital in nature
Income Tax
Income Tax
Education Cess not allowable expenditure u/s 37(1)
Income Tax
Income Tax
Diminution in value of GoI Bonds allowable as revenue loss as investment made under commercial expediency
Income Tax
Income Tax
AO Cannot Determine Business Promotion Effectiveness – ITAT Allows expenses
Income Tax
Income Tax
Upfront lease premium on lease-hold land allowable as deduction u/s. 37(1) of Income Tax Act
Income Tax
Income Tax
Interest expense for amount advanced to subsidiary out of commercial expediency allowable
Income Tax
Income Tax
Computer software being integral for working of hardware are depreciable @60%
Income Tax
Income Tax
Interest on Margin facility & late Payment to Brokers allowable: ITAT Ahmedabad
Income Tax
Income Tax
ITAT Upholds Addition on LTCG Under Section 50C for Unregistered Deeds
Income Tax
Income Tax
ITAT Directs Rehearing due to Notice Sent to Wrong Address
Income Tax
Income Tax
