#section 37(1)
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615 articlesIncome 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
CBDT Circular disallowing expenditure on freebies to medical practitioners is valid
Income Tax
Income Tax
Allowance of Punitive charges paid to Railways for overloading of wagons?
Income Tax
Income Tax
Nature of expense not changes due to treatment of same in books of account
Income Tax
Income Tax
Payment made for renewal of DOT licence should not fall under section 35ABB as it would fall more appropriately u/s 37
Income Tax
Income Tax
Loss due to fluctuation in rate of foreign exchange on balance sheet date is allowable u/s 37(1)
Income Tax
Income Tax
Section 37(1) of Income-tax Act – Expenditure incurred for imparting technical know-how to assessee’s personnel has to be deducted under section 37(1) and it does not fall under section 35AB
Income Tax
Income Tax
Amount paid for compounding of offence not allowable u/s 37(1) of the Income Tax Act, 1961
Income Tax
Income Tax
