#section 43B
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778 articlesIncome Tax
Income Tax
Section 80G Deduction for Eligible CSR Donations Allowed; TP Adjustments Deleted: ITAT Delhi
Income Tax
Income Tax
Section 44AD Inapplicable Above Turnover Limit; Past Profit Rate Adopted: ITAT Agra
Income Tax
Income Tax
ITAT Grants Relief on Corporate Guarantee, R&D; Disallows Doctors’ Freebies
Income Tax
Income Tax
No disallowance of quantified liabilities, documented payments & reconciled books on a purely ad hoc basis
Income Tax
Income Tax
ITAT Restores Section 10AA Deduction as CPC Withdrew Claim Without Reasons
Income Tax
Income Tax
CSR Disallowance Under Section 37 Does Not Bar Relief Under Section 80G- Bangalore ITAT
Income Tax
Income Tax
TPO Cannot Value Management Fees at Nil Without Rejecting Evidence of Services Rendered
Income Tax
Income Tax
8% Profit Addition Deleted as Revenue cannot Change Consistent Accounting Method: ITAT Delhi
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
ITAT Allows Leave Encashment Deduction as Payment to Insurer Was Actual Business Expenditure
Income Tax
Income Tax
Form 3CD Reporting Error Not Sufficient to Deny Bonus Deduction: ITAT Bangalore
Income Tax
Income Tax
Section 43B(h): MSME Payment Clause Every Business Must Understand
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
