#section 37(1)
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553 articlesIncome Tax
Income Tax
ITAT Deletes Interest Disallowance as AO Failed to Prove Borrowed Fund Diversion
Income Tax
Income Tax
Denial of Section 11 Exemption Doesn’t Trigger Section 115BBE: ITAT Mumbai
Income Tax
Income Tax
Bangalore ITAT Quashes Section 263 Order: No Revision Possible When Alleged Expenditure Was Never Claimed
Income Tax
Income Tax
No addition regarding commission income earned by PSPL as it was not an undisclosed income
Income Tax
Income Tax
ESOP Discount Allowed as Liability Accrues Over Vesting Period: ITAT Bangalore
Income Tax
Income Tax
Bangalore ITAT: CSR Donations Eligible for Section 80G Deduction; No 14A Disallowance When No Exempt Income Earned
Income Tax
Income Tax
ITAT Delhi Deletes SLS Disallowance as APA Covered Intra-Group Services
Income Tax
Income Tax
Section 14A Disallowance Reduced as Only Investments Yielding Exempt Income Can Be Considered
Income Tax
Income Tax
Section 80G Deduction Allowed as No Restriction Exists for Eligible CSR Donations
Income Tax
Income Tax
CSR Expenditure Not Automatically Disqualify Section 80G Deduction as Both Provisions Operate Differently
Income Tax
Income Tax
No 14A Disallowance Without Satisfaction, No Penalty on Debatable Issues
Income Tax
Income Tax
ITAT Deletes Expense Disallowance as Revenue Failed to Prove Personal Use
Income Tax
Income Tax
IPL Franchise Fees, Celebrity Hospitality and Website Expenses allowed as Revenue Expenditure
Income Tax
Income Tax
