#section 37(1)
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553 articlesIncome Tax
Income Tax
Claim of deduction of Loss Due to Dacoity, Theft, Embezzlement, etc., as Business Loss
Income Tax
Income Tax
Whether Inaugural expenses deductible Under Section 37(1)
Income Tax
Income Tax
Making Chargeable to Tax U/s. 41(1) of Allowance/Deduction Already Made
Income Tax
Income Tax
Deductibility of Temple Maintenance Expenses and Depreciation on it
Income Tax
Income Tax
Mere denial by RBI to Register Assessee as NBFC do not change nature of business income to Income from Other Sources
Income Tax
Income Tax
Expenditure on abandoned capital project can be claimed in year of abandoning project
Income Tax
Income Tax
Disallowance of Advertisement expense merely because same were exorbitant
Income Tax
Income Tax
No disallowance of lawful expense for mere non-compliance with Company law provisions
Income Tax
Income Tax
Expenses incurred to defend directors arrested under NDPS Act not allowable
Income Tax
Income Tax
AO not justified in making disallowance u/s 37 for expenses incurred by assessee before commencement of business operation but after setting up of business
Income Tax
Income Tax
Reassessment on the basis of subsequent decision cannot be said to be a mere change of opinion
Income Tax
Income Tax
Deduction can be claimed in respect of a crystallized liability
Income Tax
Income Tax
Foreign trip Expenses on spouse of Director not allowable unless connected with business
Income Tax
Income Tax
