What is being considered as business disallowance u/s37 for CSR expense in computation may be claimable u/s 80G subject however to eligibility and fulfilment of...

  In a possible carve out from landmark IPCA ruling the High Court of Madras in 441 ITR 171 (Mad) held that in the case...

Vide ( 2022] 440 ITR 135 (Kar) the assessee withdrew claim for deduction under chapter VIA in revised return but later before CIT(A) he pressed...

In 427ITR15 the assessee having deposited huge cash during the demonetization period claimed a tax holiday alleging that the cash is generated in tax holiday...

The M P High Court in 278ITR345 held that to be an allowable expenditure within the provisions of section 37(1) the money paid out or...