#section 37(1)
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615 articlesIncome Tax
Income Tax
Salary to Vice President allowable u/s 37(1) as proved that business activity of company still subsists
Income Tax
Income Tax
Provision for doubtful debt being in nature of diminution in value of asset attracts section 115JB
Income Tax
Income Tax
Interest on Compulsory Convertible Debentures deductible u/s 36(1)(iii)
Income Tax
Income Tax
Refund issued will first be adjusted against interest and then against principal amount
Income 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
