Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Getting audit done & timely report submission by CA is duty of Assessee
Income Tax
Income Tax
Interest Income on funds Temporarily Parked as loan / Deposit is Business Income
Income Tax
Income Tax
Disallowance based on Audit Report can be made only after asking assessee to explain the same
Income Tax
Income Tax
CBDT Circular are Binding on Revenue
Income Tax
Income Tax
TP: Purchase of Shares of AE can’t be regarded as International Transaction
Income Tax
Income Tax
CIT(A) cannot affirm action of AO ex parte without giving reason for confirming the same on merits
Income Tax
Income Tax
Co-Op Credit Society can claim Section 80P deduction on interest income from nationalized banks
Income Tax
Income Tax
Issuance & service of notice U/s. 143(2) is mandatory & not procedural
Income Tax
Income Tax
Penalty u/s 271C can be levied for non-deduction of TDS and not for delayed deduction of TDS
Income Tax
Income Tax
Section 2(22)(e) not attracted if appellant has given his personal properties as collateral security to bank for loan
Income Tax
Income Tax
CIT(A) has no power to give direction to AO to reopen assessment
Income Tax
Income Tax
S. 263 Non initiation of penalty proceedings during assessment renders it erroneous
Income Tax
Income Tax
Wealth Tax not payable on Cash Balance generated out of Cash Sales
Income Tax
Income Tax
