#section 37(1)
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555 articlesIncome Tax
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Interest on TDS being compensatory in nature is allowable u/s 37(1)
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Donations to Specified Institutions for CSR Compliance Qualify for Sec. 80G Deduction
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TP Adjustment relating to receipt of brand royalty from AE deleted as brand not owned by assessee
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Employee Stock Option Expense Disallowance Unsustainable as it is revenue in nature
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Defect Rectified Under Section 139(9) Validates Original Return from its filing date
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Deletion based on evidences produced before CIT(A) without giving opportunity to AO violates rule 46A
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Deduction u/s. 80G available on corpus contribution to donee relating to CSR activities
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Payment of guarantee fees to holding company for loan advanced to third party is deductible u/s. 37
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Payment of guarantee fee to Gujarat Government is revenue expenditure
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AO doesn’t have jurisdiction to assess/re-assess unabated assessment u/s. 153C without any incriminating material
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Deduction u/s 80G for donations forming part of spend towards CSR available
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Cenvat credit left on closure of manufacturing unit allowable as deduction u/s 37(1)
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Loss due to embezzlement by employees allowable as deduction u/s 28
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