Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
TDS not deductible on Wages Paid to labour sardars to pay the labourers
Income Tax
Income Tax
Large amount spent on repair and maintenance having no enduring benefit allowable as expense
Income Tax
Income Tax
Section 14A also applies to investment with dividend income held as stock in trade
Income Tax
Income Tax
1st proviso to Sec. 68 inserted by Finance Act, 2012 is retrospective: ITAT Kolkatta
Income Tax
Income Tax
Penalty / Fine for Traffic Violation not allowable
Income Tax
Income Tax
Provisions for gratuity actually accrued during the year is allowable
Income Tax
Income Tax
No TDS on mere reimbursement of expenses without Income element
Income Tax
Income Tax
S. 24(b) Interest on Loan taken to repay earlier Loan on property allowable
Income Tax
Income Tax
sec. 2(22)(e) covers only those transactions which benefit shareholder alone
Income Tax
Income Tax
Reinstatement of employees benefit obligation allowable in Computation of Book Profit U/s. 115JB
Income Tax
Income Tax
Fortified Advance paid for Purchase of Property for business allowable as business expenditure
Income Tax
Income Tax
Retention money cannot be treated as Income till performance of contractual obligations
Income Tax
Income Tax
Expenditure on issue of FCCB/ Debentures is a revenue expenditure
Income Tax
Income Tax
