#section 37(1)
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552 articlesIncome Tax

Income Tax
Section 44C Covers Common & Exclusive Overseas HO Expenditure: SC
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Income Tax
Payments to Insurance Aggregators Allowable as Business Expense: ITAT Mumbai
Income Tax

Income Tax
Double Taxation Relief on Bonus Provision Reversal; Brokerage Provision Allowed; Section 80G Deduction Upheld for CSR Donations: ITAT Mumbai
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Income Tax
Wrong Accounting Head Cannot Defeat Genuine Business Expenditure Claim: ITAT Mumbai
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Income Tax
Customer Advances Adjusted Against Sales Cannot Be Taxed Under Section 68: ITAT Surat
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Income Tax
CSR Donations Eligible for Section 80G Deduction; Belated Form 67 Can’t Defeat FTC: ITAT Mumbai
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Income Tax
Assessee Not Liable for TDS on Stockists’ Margins, ESOP Grants & MSME Interest: ITAT Mumbai
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Income Tax
Interest on Delayed Sales Tax, Service Tax & PF Payments Deductible; TDS Interest Disallowed: Patna ITAT
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Income Tax
ITAT Delhi Quashes Assessment as ACIT Lacked Jurisdiction to Issue Section 143(2) Notice
Income Tax

Income Tax
Bogus Purchase Addition Cannot Be Based on Suspicion Alone: ITAT Chennai
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Income Tax
Expatriate Salary Paid by HO Allowed as Business Deduction Under DTAA: ITAT Mumbai
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Income Tax
Hub Expenses and Broken Period Interest Allowed: ITAT Mumbai
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Income Tax
ITAT Bangalore Upholds Relief on Section 14A, MAT & Depreciation for Canara Bank
Income Tax

Income Tax
