#section 37(1)
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615 articlesIncome 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
Claim of depreciation allowed in initial year cannot be disturbed in subsequent years
Income Tax
Income Tax
Expenditure towards CSR disallowed u/s 37 of Income Tax Act
Income Tax
Income Tax
‘Marked to market loss’ not being notional loss is allowable expenditure
Income Tax
Income Tax
ESOP expenditure is allowable under section 37(1) of Income Tax Act
Income Tax
Income Tax
Rental income from giving out commercial properties for compensation as per MOA is business income
Income Tax
Income Tax
Service Tax Penalty Not Deductible as Business Expenditure
Income Tax
Income Tax
Corporate Social Responsibility expense is deductible u/s 37(1) of Income Tax Act
Company Law
Company Law
Is CSR Expenditure allowable u/s 80G?
Corporate Law
Corporate Law
Explanation 2 appended to Section 37(1) related to CSR expenses is prospective
Income Tax
Income Tax
Permit charges paid to Government for operating buses in respective state is revenue expenditure
Income Tax
Income Tax
