Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Additional Income cannot be treated as undisclosed merely for admission during search
Income Tax
Income Tax
Benefit of concessional tax rate on depreciable Assets cannot be denied if held for more than 3 Years
Income Tax
Income Tax
Section 292BB not applicable on failure to issue notice U/s. 143(2)
Income Tax
Income Tax
No Capital Gain Tax on Income from Compulsory Acquisition of Agricultural Land
Income Tax
Income Tax
Penalty for failure to get account audited not justified if assessee acted bona fide
Income Tax
Income Tax
Ad hoc disallowance without rejection of books of account is not sustainable
Income Tax
Income Tax
CIT justified in invoking revisionary jurisdiction in PwC case
Income Tax
Income Tax
Cancellation of Assess Trust justified for accepting donation and giving back the same in cash
Income Tax
Income Tax
In granting approval to case manually selected for scrutiny CIT is required to show application of mind
Income Tax
Income Tax
Reference to DVO can be made only if AO think that value claimed in registered valuer’s report was less than FMV
Income Tax
Income Tax
Interest on delayed Service Tax & TDS payment is allowable expense
Income Tax
Income Tax
Salary of NRI seafarer not taxable in India for Service rendered outside India
Income Tax
Income Tax
Deduction u/s. 54EC allowable on Actual sale Consideration, not on value determined U/s. 50C
Income Tax
Income Tax
