Courts: Calcutta High Court
1,636 articlesIncome Tax
Income Tax
Assessee’s AO cannot question Creditor’s Income Tax Return instead he should inquire with creditor’s AO
Income Tax
Income Tax
Employees’ PF/ ESI contribution covered by Sec. 43B and allowable if paid before ROI
Income Tax
Income Tax
Limitation period does not apply to withholding tax proceedings – Calcutta HC
Income Tax
Income Tax
Merely because assessee does not produce copy of agreement to AO but does so before CIT(A), ITAT cannot delete relief granted by CIT(A)
Income Tax
Income Tax
Appellate authority has every right to remand a matter on a specific point if the mistake of the authority below is limited to that very point and, in such a situation, there is no necessity to pass an order of a fresh assessment on all points
Income Tax
Income Tax
Supply of food and beverage, in sealed containers to international airlines leaving India, amounts to exports within the meaning of Sec 80HHC
Income Tax
Income Tax
Assessee liable to pay interest under s 234B and 234C on the tax payable on book profits computed under s 115J, notwithstanding the fact that it was a deemed profit
Income Tax
Income Tax
When the disputed issue is decided by the Apex Court, the proceeding initiated u/s 263, against the deduction wrongly claimed by the assessee and allowed by the AO, cannot be said to be an invalid stating that there were two opinions available
Income Tax
Income Tax
Assessee can claim lower of depreciation or business loss as claimed in the books of account for the preceding year while computing book profits u/s 115J
Income Tax
Income Tax
Benefit of s 43B(a) cannot be denied to the assessee on the ground that the excise duty was paid in advance in accordance with the mercantile system of accounting
Income Tax
Income Tax
Penalty can be levied for Non Furnishing of correct particulars of income
Income Tax
Income Tax
Gratuitous Loan by Company in return to an advantage conferred upon the company by such share holder not Deemed Dividend
Income Tax
Income Tax
Whether when no application for additional evidence is made, ITAT should even then consider the additional evidence while deciding the appeal?
Income Tax
Income Tax
