#section 37(1)
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555 articlesIncome Tax
Income Tax
Capital Expenditure Incurred Only When Whole Machine is Replaced, Not for Parts
Income Tax
Income Tax
ITAT allows capitalization of Penal Interest paid to NOIDA authority
Income Tax
Income Tax
No Alternative Claim for Late EPF & ESI Payment under Section 37(1)
Income Tax
Income Tax
Director’s education expenditure disallowed on failure to establish direct relationship with business activity
Income Tax
Income Tax
Disallowance u/s. 14A cannot be more than exempt income
Income Tax
Income Tax
Expenditure towards ESOP is allowable deduction u/s 37
Income Tax
Income Tax
Reassessment proceedings unsustainable as full and true material facts provided
Income Tax
Income Tax
Order passed without adequate reasoning is a non-speaking order
Income Tax
Income Tax
Rent including service tax paid for the business purpose is allowable u/s 30
Income Tax
Income Tax
Proceedings u/s 263 unsustainable as enquiry already carried out by AO
Income Tax
Income Tax
Interest on delayed payment of TDS not penal in nature & allowable expense
Income Tax
Income Tax
Expenditure for any purpose which is an offence or which is prohibited by law is not deductible: SC
Income Tax
Income Tax
Expenditure incurred between setting up & commencement of business is duly allowable
Income Tax
Income Tax
