#section 37(1)
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553 articlesIncome Tax
Income Tax
Finance Lease Accounting Doesn’t Decide Tax Treatment as Ownership Remains With Lessor
Income Tax
Income Tax
Bangalore ITAT Allows Mine Development Expenditure as Revenue Expense; Deletes Double Addition
Income Tax
Income Tax
ITAT Deletes Section 69C Addition as Source of Expenditure Was Fully Explained
Income Tax
Income Tax
Section 10AA Deduction Allowed as AO Failed to Prove Business Splitting: ITAT Pune
Income Tax
Income Tax
ITAT Deletes Section 37(1) Disallowance as No Penal Action Was Taken by IRDA Against Insurance Company
Income Tax
Income Tax
No Section 56(2)(viib) Addition if Share Premium Difference Fell Within 10% Safe Harbour: ITAT Delhi
Income Tax
Income Tax
Periodic dredging to maintain existing jetty was revenue expense, not capital outlay: ITAT granted ₹4.49 Crore Relief
Income Tax
Income Tax
CSR Donation Eligible for Section 80G Deduction as Income Tax Act Contains No Express Bar
Income Tax
Income Tax
CSR Donation Eligible for Section 80G Deduction: ITAT Delhi
Income Tax
Income Tax
CSR Donations Eligible for Section 80G Deduction; No Double Disallowance Merely Because They Form Part of CSR Spend
Income Tax
Income Tax
Delhi ITAT Upholds PF/ESI Disallowance in U/s 143(1) Processing; Income-tax Act, 2025 Relief Held Prospective
Income Tax
Income Tax
PCIT’s 263 Order Quashed: Goodwill Depreciation Allowed in Slump Sale Acquisition
Income Tax
Income Tax
Canara Bank Wins on Multiple Tax Issues; Bangalore ITAT Dismisses Revenue’s 18 Grounds of Appeal
Income Tax
Income Tax
