#section 37(1)
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553 articlesIncome Tax
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Compensatory Interest, Section 80G CSR Deduction and Workforce Depreciation Allowable: Delhi ITAT
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Receipt of interest by foreign banks on foreign currency loans to Indian concerns was taxable on gross basis
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Section 37(1) Business Expenditure Cannot Be Disallowed Without Adverse Findings: ITAT Jodhpur
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Accrued Business Liability Deductible Despite Future Payment: ITAT Mumbai
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Section 80G Deduction on Eligible CSR Donations Cannot Be Denied Solely Due to CSR Nature: ITAT Mumbai
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Higher Employee Remuneration Cannot Be Rejected Solely Due to Lower Revenue
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Section 43CA Inapplicable to Property Transactions Initiated Before 1 April 2014: ITAT Mumbai
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Site Restoration Deduction Allowed due to PSC contractual obligation
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ITAT Grants Relief on Corporate Guarantee, R&D; Disallows Doctors’ Freebies
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‘Make Available’ Test Not Met, No TDS on US Software Contractor Payments: ITAT Bangalore
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Ahmedabad ITAT Quashes Reassessment Beyond Four Years as Mere Change of Opinion; Deletes ₹1.33 Crore Disallowance Under Section 37(1)
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Mumbai ITAT Allows 60% Software Depreciation, Limits Section 14A Disallowance
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Bangalore ITAT Deletes ₹99.24 Lakh Ad Hoc Disallowance Backed by Evidence
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