Courts: Calcutta High Court
1,636 articlesIncome Tax
Income Tax
Some procedural omission/ mistake will not make the whole proceedings invalid
Income Tax
Income Tax
S. 43B No disallowance for Electricity duty collected on behalf of state government but not paid: HC
Income Tax
Income Tax
S. 194H Discount by telecom companies to distributors on recharge coupons is commission, liable for TDS: HC
Income Tax
Income Tax
Bad debts can be claimed in subsequent assessment years even if bad debts w/off in earlier years – HC
Income Tax
Income Tax
Section 2(22)(e)- Deemed Dividend- Only Payment out of Accumulated Profit covered
Income Tax
Income Tax
Income from business of letting of property taxable as Business Income
Income Tax
Income Tax
ALP not to be computed if transaction is not with associated enterprise
Income Tax
Income Tax
AO cannot refer to DVO u/s 55 when valuation made by the registered valuer was on higher side
Excise Duty
Excise Duty
Trade discount quantified subsequent to clearance is an admissible deduction from transaction value – HC
Income Tax
Income Tax
Disclosure of Income after Search at sister concerns office cannot be called voluntary
Custom Duty
Custom Duty
Alternative Remedy is a Bar to invoke extraordinary powers under Article 226
Income Tax
Income Tax
Depreciation allowable for suspended period of business for reasons not attributable to Assessee
Income Tax
Income Tax
Mere Frequency of transactions in shares did not determine nature of transaction
Income Tax
Income Tax
