#section 37(1)
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615 articlesIncome Tax
Income Tax
ITAT Delhi Remands Expense Disallowance for Fresh Assessment After Business Transfer
Income Tax
Income Tax
ITAT Hyderabad Allows COVID-19 Relief on PF/ESI Delay, Flood Loss and TDS Credit
Income Tax
Income Tax
ITAT Chennai Allows Goodwill Depreciation & Land Development Deduction as Revenue Expenditure
Income Tax
Income Tax
NRI Desk Expenses Attract Section 44C; 36(1)(viia) Deduction to Precede It: ITAT Mumbai
Income Tax
Income Tax
Ahmedabad ITAT: Bogus Purchase Addition Limited to 12.5% Profit Where Sales Accepted
Income Tax
Income Tax
Business Expenses Allowed vs Disallowed While Filing ITR: Key Rules
Income Tax
Income Tax
ITAT Panaji Allows ₹2.09 Cr Section 80G Deduction for CSR Donations
Income Tax
Income Tax
ITAT Deletes NCDEX Margin Charges, Interest Disallowance Made on Estimated Basis
Income Tax
Income Tax
Grey Market Purchases Attract Only Profit Addition, Not Full Disallowance: ITAT Chandigarh
Income Tax
Income Tax
ITAT Mumbai Upholds 0.5% Corporate Guarantee Fee, Allows ESOP Deduction
Income Tax
Income Tax
Fresh ₹216.78 Crore ESOP Deduction Claim Can Be Raised Before Appellate Authorities: ITAT Mumbai
Income Tax
Income Tax
Madras HC Upholds Reopening Within 4 Years Based on TDS Default on Foreign Payment
Income Tax
Income Tax
Delhi ITAT: Enhanced Security Expenses During Directors’ Dispute Are Allowable Business Expenditure
Income Tax
Income Tax
