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SC:Commission not bound to be allowed u/s 37, based on mere existence of…
HC:Lower surrender value paid to Company on assignment of Keyman insurance…
ITAT: Short receipt of share premium account under ESOP, not being in the…
SC:Borrowed fund advanced to a third party should be for commercial purpose…
SC: SC:Equity shares allotted to promoters to reimburse their contribution…
ITAT:Bad debt allowable as business loss with or without provisions of &…
ITAT:Assessee entitled to claim interest on borrowed funds taken for business,…
ITAT:Reduction of liability on capital account not a revenue receipt
SC:Guj HC decision on point of prospective application of Expln 2 to Sec 37(2A) affirmed…
HC:Sec 38 applicable only to expenditure incurred, and not asset used, for the…
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