#section 37(1)
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615 articlesIncome 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
Deduction u/s 37(1) not allowable on interest paid on late payment of TDS
Income Tax
Income Tax
Interest on TDS being compensatory in nature is allowable u/s 37(1)
Income Tax
Income Tax
Donations to Specified Institutions for CSR Compliance Qualify for Sec. 80G Deduction
Income Tax
Income Tax
TP Adjustment relating to receipt of brand royalty from AE deleted as brand not owned by assessee
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Income Tax
Employee Stock Option Expense Disallowance Unsustainable as it is revenue in nature
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Income Tax
Defect Rectified Under Section 139(9) Validates Original Return from its filing date
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Income Tax
Deletion based on evidences produced before CIT(A) without giving opportunity to AO violates rule 46A
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Income Tax
Deduction u/s. 80G available on corpus contribution to donee relating to CSR activities
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Income Tax
Payment of guarantee fees to holding company for loan advanced to third party is deductible u/s. 37
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Income Tax
Payment of guarantee fee to Gujarat Government is revenue expenditure
Income Tax
Income Tax
