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  • Minimum time period for Production of documents u/s 92D of Income Tax Act : Budget 2023 proposes to reduce to 10 days [Read Finance Bill]
  • Budget 2023 proposes to Change Definition of ‘Strategic Disinvestment’ [Read Finance Bill]
  • No Income Tax on Amount received under Agnipath Scheme, 2022: Union Budget 2023 [Read Finance Bill]
  • Union Budget 2023: E-Gold Receipts Not to Attract Capital Gain [Read Finance Bill]
  • Budget 2023: Income Tax Relief for Market Linked Debentures [Read Finance Bill]

section 37 of the Income Tax Act

ITAT - Addition - Non Saleable Area - Real Estate Projects - Stock - Suppression - Closing Stock - taxscan
‘Non Saleable Area’ in Real Estate Projects not amounts to Suppression of Closing Stock, Addition not permissible: ITAT [Read Order]
December 8, 2022
MUFG Bank - ITAT - Salary paid - expatriate Employees - Indian branches - Deduction - taxscan
Relief to MUFG Bank: ITAT holds Salary paid by Head Office to expatriate Employees working in Indian branches, allowable as Deduction [Read Order]
November 22, 2022
ESOP Expenses - Shares - ESOP - Parent Company - ITAT - taxscan
ESOP Expenses are not allowable When the Shares/ ESOP are granted by Parent Company: ITAT [Read Order]
November 2, 2022
Amortization Of Expenses - Conditions - ITAT - TAXSCAN
Amortization of Expenses u/s 35 D to be Allowed Only on Satisfying the Prescribed Conditions: ITAT [Read Order]
October 6, 2022
Interest Paid - TDS - Payment - Deduction - ITAT - TAXSCAN
Interest Paid on Delayed TDS Payment is allowable as Deduction: ITAT [Read Order]
October 4, 2022
Discount - ESOP - expense - Deduction - ITAT - taxscan
Discount on ESOP Amounts to Expense, Income Tax Deduction allowable: ITAT [Read Order]
October 4, 2022
Liquor License - Benami - Employee - ITAT - Business Expenditure - taxscan
Liquor License obtained in the Name of Benami/Employee is Illegal: ITAT disallows Business Expenditure [Read Order]
August 16, 2022
Deduction Education Expenses - Deduction - Educational Institutions - Taxscan
No Tax Deduction for Education Expenses of Sole Proprietor: ITAT [Read Order]
March 16, 2020
Business Expenditure ITAT - Professional Fee - Business Expenditure - Tax scan
Professional Fee paid for Valuation of Know-How is allowable as Deduction: ITAT [Read Order]
August 5, 2019
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