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#section 37(1)

Every article filed under the “section 37(1)” tag — analysis, news and updates.

615 articles
Income TaxInterest on Margin facility & late Payment to Brokers allowable: ITAT Ahmedabad
Income Tax

Interest on Margin facility & late Payment to Brokers allowable: ITAT Ahmedabad

editor33 years ago
Income TaxITAT Upholds Addition on LTCG Under Section 50C for Unregistered Deeds
Income Tax

ITAT Upholds Addition on LTCG Under Section 50C for Unregistered Deeds

Editor53 years ago
Income TaxITAT Directs Rehearing due to Notice Sent to Wrong Address
Income Tax

ITAT Directs Rehearing due to Notice Sent to Wrong Address

Editor53 years ago
Income TaxPayment to Retiring Partner is Capital Expenditure: ITAT
Income Tax

Payment to Retiring Partner is Capital Expenditure: ITAT

Editor43 years ago
Income TaxITAT Directs Submission of Sales Tax Challan for Payment Proof
Income Tax

ITAT Directs Submission of Sales Tax Challan for Payment Proof

Editor43 years ago
Income TaxClub Admission Fees for Corporate Membership for business purposes: Revenue, Not Capital Expenditure
Income Tax

Club Admission Fees for Corporate Membership for business purposes: Revenue, Not Capital Expenditure

RATHI3 years ago
Income TaxDisallowance u/s 14A cannot be more than exempt income
Income Tax

Disallowance u/s 14A cannot be more than exempt income

POONAM GANDHI3 years ago
Income TaxIncome derived from twin land transactions treated as business income
Income Tax

Income derived from twin land transactions treated as business income

POONAM GANDHI3 years ago
Income Tax‘Mark to Market’ loss on forward and further contracts are not contingent in nature
Income Tax

‘Mark to Market’ loss on forward and further contracts are not contingent in nature

POONAM GANDHI3 years ago
Income TaxITAT Upholds Penalty on Charitable Institution for Tax Audit Violation
Income Tax

ITAT Upholds Penalty on Charitable Institution for Tax Audit Violation

editor33 years ago
Income TaxSubsidy from Government under Focus Market Scheme is revenue receipt
Income Tax

Subsidy from Government under Focus Market Scheme is revenue receipt

POONAM GANDHI3 years ago
Income TaxAddition u/s 153A in amalgamated company relating to entries in books of amalgamating company prior to amalgamation unjustified
Income Tax

Addition u/s 153A in amalgamated company relating to entries in books of amalgamating company prior to amalgamation unjustified

POONAM GANDHI3 years ago
Income TaxDeduction u/s 37(1) not available to pharmaceutical company gifting freebies to doctors
Income Tax

Deduction u/s 37(1) not available to pharmaceutical company gifting freebies to doctors

POONAM GANDHI3 years ago
Income TaxRenovation & refurbishment of hotel rooms & other facilities are revenue expenditure
Income Tax

Renovation & refurbishment of hotel rooms & other facilities are revenue expenditure

POONAM GANDHI3 years ago