#section 37(1)
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615 articlesIncome Tax
Income Tax
Contractor Non-Compliance Cannot Justify Arbitrary 30% Expense Disallowance: ITAT Delhi
Income Tax
Income Tax
ITAT Mumbai Deletes Ad Hoc 30% Commission Disallowance Without Specific Defects
Income Tax
Income Tax
Wrong Sanction, Facts & Double Addition Sink ₹1,053 Crore Reassessment
Income Tax
Income Tax
ITAT Condones 308-Day Delay, Revives CPC Adjustment Appeal
Income Tax
Income Tax
ITAT Mumbai Allows Depreciation on Slump Sale Goodwill, Rejects Non-Compete Claim
Income Tax
Income Tax
Mining Lease Stamp Duty Is Revenue Expenditure: ITAT Panaji
Income Tax
Income Tax
CSR expenditure eligible for Section 80G deduction despite Section 37(1) disallowance: ITAT Mumbai
Income Tax
Income Tax
Cash Withdrawals Don’t Prove Availability: ITAT Upholds Additions u/s 69A & 37(1)
Income Tax
Income Tax
Low Income Doesn’t Mean Low Creditworthiness: AO Must Investigate U/s 68
Income Tax
Income Tax
Bombay HC Upholds Deduction for Scientifically Estimated Major Repairs Provision
Income Tax
Income Tax
Pune ITAT Restores ₹1.73-Crore Penalty U/s 271(1)(c) on Capital Expenditure Claim
Income Tax
Income Tax
ITAT Mumbai Deletes Notional Interest on Unconventional Exclusivity Payment
Income Tax
Income Tax
ITAT Delhi Remands Advance Write-Off and MAT Credit Claims for Verification
Income Tax
Income Tax
