#section 37(1)
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552 articlesIncome Tax
Income Tax
Section 37(1) ESOP Discount Deduction Allowed as Business Expenditure: Delhi HC
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Strategic Investments of Bank Taxable as Capital Gains, Not Business Income: ITAT Ahmedabad
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Section 80JJAA Claim Rejected for Omission in Return: ITAT Mumbai
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Section 270A Penalty Deletion Upheld as SCN Was Vague: ITAT Kolkata
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Income Tax
ESOP Discount Is Allowable Business Deduction, Not Contingent Liability: ITAT Mumbai
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Income Tax
Section 148 Reassessment Quashed for Section 148A Breach; Bogus Purchase Addition Deleted: Ahmedabad ITAT
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Income Tax
Section 37(1) Commission Disallowance Deleted Despite Unserved Section 133(6) Notices: ITAT Kolkata
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CSR Donation Eligible for Section 80G Despite Section 37(1) Disallowance: Delhi ITAT
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Income Tax
CSR Donations Eligible for Section 80G Deduction Despite Section 37(1) Disallowance: Delhi ITAT
Income Tax
Income Tax
Section 80G Deduction on Eligible CSR Donations Allowed Despite Section 37(1) Disallowance: ITAT Delhi
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Only 2% Net Profit on Unaccounted Sales Taxable: ITAT Mumbai
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Holding Company’s Share Issue Cannot Secure Section 72A(4) Demerger Benefit: ITAT Mumbai
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Income Tax
Unaccounted sales must be taxed on net profit basis, not on gross profit: ITAT Delhi
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Income Tax
