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SC:Bad Debt must arise in the course of and as a result of business
SC:Disallowance of interest paid on debentures, u/s 12(2) of 1922 Act not…
HC:Expenses incurred while discontinuing part of business, allowable against…
ITAT:Provision for customer loyalty program upon grant of reward points…
HC:Investment allowance, allowable on actual cost or adjusted cost enhanced…
SC:Assessee entitled to deduction of interest on borrowed loan advanced to sister…
SC:Sales tax refunded to purchasers allowable as deduction, where sales tax…
SC:Assessee entitled to deduction on 'estimated gratuity' payable under…
HC:Amount payable under contractual liability is deductible if it is…
HC:Meaning of ‘any other agreement or arrangement’ u/s…
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