#section 37(1)
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555 articlesIncome Tax
Income Tax
ITAT Directs Submission of Sales Tax Challan for Payment Proof
Income Tax
Income Tax
Club Admission Fees for Corporate Membership for business purposes: Revenue, Not Capital Expenditure
Income Tax
Income Tax
Disallowance u/s 14A cannot be more than exempt income
Income Tax
Income Tax
Income derived from twin land transactions treated as business income
Income Tax
Income Tax
‘Mark to Market’ loss on forward and further contracts are not contingent in nature
Income Tax
Income Tax
ITAT Upholds Penalty on Charitable Institution for Tax Audit Violation
Income Tax
Income Tax
Subsidy from Government under Focus Market Scheme is revenue receipt
Income Tax
Income Tax
Addition u/s 153A in amalgamated company relating to entries in books of amalgamating company prior to amalgamation unjustified
Income Tax
Income Tax
Deduction u/s 37(1) not available to pharmaceutical company gifting freebies to doctors
Income Tax
Income Tax
Renovation & refurbishment of hotel rooms & other facilities are revenue expenditure
Income Tax
Income Tax
Payment of gratuity premium to LIC is allowable as business expenditure
Income Tax
Income Tax
Revision order u/s 263 without satisfying two essential condition is unsustainable
Income Tax
Income Tax
Expenditure towards brand reminder, customer gifts, purchase of medical books and journals not allowable u/s 37(1)
Income Tax
Income Tax
