Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Expense on replacement of optic fibre cables on regular basis to retain existing Customers is revenue expense
Income Tax
Income Tax
Abated assessments cannot be disturbed if no incriminating material found during search
Income Tax
Income Tax
No Section 14A disallowance for dividend earned on Strategic Investment in Subsidiary Company
Income Tax
Income Tax
Expenses incurred to earn Interest Income can be claimed u/s 57(iii)
Income Tax
Income Tax
Section 194C TDS not applicable on Transport Charges Reimbursed to suppliers
Income Tax
Income Tax
Derivatives Profit / Loss: Section 43(5)(d) applies from AY 2006-07
Income Tax
Income Tax
TDS not deductible on Interest paid to a company carrying on Insurance business
Income Tax
Income Tax
Food to employees in office or factory does not form part of fringe benefit
Income Tax
Income Tax
Depreciation @ 100% on’ Advertisement hoardings treated as temporary structures allowable
Income Tax
Income Tax
Section 43B: Municipal Tax Arrears allowable in the year of payment
Income Tax
Income Tax
No Penalty for Short-Deduction of TDS due to bonafide confusion
Income Tax
Income Tax
Sec. 43B: Amusement Tax paid before due date of Filing Income Tax Return is eligible for deduction
Income Tax
Income Tax
Donation by assessee trust to a university approved U/s. 10(23C)(vi) is for charitable purpose & eligible for section 11 exemption
Income Tax
Income Tax
