Courts: ITAT Kolkata
Find latest ITAT Kolkata judgments, orders and case laws on income tax covering assessments, deductions, transfer pricing, capital gains, TDS, reassessment and penalties.
Non-Filing of Form 10-IC Not Fatal to Section 115BAA Concessional Tax Claim: ITAT Kolkata
No Book Defects or Comparables: 10% Profit Estimate Deleted by ITAT Kolkata
Third-Party Search Papers Cannot Sustain Uncorroborated Additions: ITAT Kolkata
AO to Reconsider Alleged Double Taxation of Keyman Proceeds: ITAT Kolkata
ITO Lacking Pecuniary Jurisdiction Cannot Frame Reassessment: ITAT Kolkata
Unsigned, Unstamped Sale Agreement Cannot Prove Cash Receipt: ITAT Deletes Section 271DA Penalty
Bank Credits Recorded in Books Cannot Be Taxed Under Section 69A: Kolkata ITAT deleted ₹18.83-Cr Addition
ITAT Kolkata Deletes TDS and TCS Penalties on Bona Fide Belief Under Section 273B
Section 68 Addition Deleted as Investigation Wing Failed to Prove Receipt: ITAT Kolkata
Third-Party Papers Without Corroboration Cannot Prove Cash Coal Purchases: Kolkata ITAT
Cash-Book Omission Cannot Trigger Section 68 Addition When Cash Sales Explain Source: ITAT Kolkata
Ancestral Jewellery Found During Search Not Taxable When Evidence Rebuts Presumption: ITAT Kolkata
CIT(A) Cannot Ignore Reopening Jurisdiction and Decide Wrong Grounds: ITAT Kolkata
TNMM Margin Comparison Must Apply Depreciation Consistently: ITAT Kolkata
ITAT Kolkata judgments and orders form an important source of appellate case law on income-tax matters. This page collects Tribunal decisions concerning assessments, additions, deductions, exemptions, business income, capital gains, transfer pricing, international taxation, TDS, reassessment, unexplained income, penalties and procedural disputes. Companies, taxpayers, Chartered Accountants, advocates and tax professionals can use this category to research ITAT Kolkata precedents relevant to their cases. TaxGuru maintains an extensive collection of recent and important earlier ITAT Kolkata decisions, making the page useful for following developments in direct tax jurisprudence and appellate practice.
