Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Salary Exemption to Non-Resident for services rendered outside India
Income Tax
Income Tax
Purchase of Sales Tax Exemption Certificate is Revenue Expense
Income Tax
Income Tax
No Sec. 14A disallowance for shares held as stock in trade
Income Tax
Income Tax
Rent-Free Accommodation cannot be taxed if Salary is NIL
Income Tax
Income Tax
Deemed Dividend- Shares held by Subsidiary Co. is irrelevant
Income Tax
Income Tax
Interest U/s. 244A allowable on unpaid interest component
Income Tax
Income Tax
Non-resident seafarer Salary credited by foreign employer to NRE A/c with Indian Bank- Addition not justified
Income Tax
Income Tax
Reassessment in absence of fresh material indicating income escapement is invalid
Income Tax
Income Tax
Every loss of revenue due to AO order cannot be treated as prejudicial to revenue interest
Income Tax
Income Tax
Registration u/s 12A cannot be denied to a Trust for mere Fee Collection
Income Tax
Income Tax
TDS u/s 194C applies on Channel Carriage Fees, Up-Linking & Bandwidth Charges
Income Tax
Income Tax
Irrecoverable Bad debt in the course of business allowable as trading loss
Income Tax
Income Tax
TDS U/s. 194C not deductible on wages paid to labourers working under direct supervision of assessee
Income Tax
Income Tax
