Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Loan given in the course of trade and written off is allowable as business loss
Income Tax
Income Tax
Proviso to section 12A(2) is to be construed as retrospective in operation
Income Tax
Income Tax
Bad Advance written off is allowable expense if it was given in the course of business
Income Tax
Income Tax
Revision u/s 263 permitted for rectification of mistake apparent from records
Income Tax
Income Tax
Profit Exempt U/s. 10AA not to be included in calculation of Book Profit U/s. 115JB
Income Tax
Income Tax
Pooja & Temple expenses allowable as related with harmony of business
Income Tax
Income Tax
Loss on cancellation of forward contracts related to cancelled export orders is ordinary business loss
Income Tax
Income Tax
Rule 8D disallowance not applicable where assessee has no investments– ITAT
Income Tax
Income Tax
Share Transaction in Kolkata Shares cannot be held Bogus on mere suspicion
Income Tax
Income Tax
Commission based on profit per cent taxable in year in which profits of company gets finalized
Income Tax
Income Tax
Second proviso to sec.40(a)(ia) of the IT Act is curative and it has retrospective effect w.e.f. 1st April, 2005
Income Tax
Income Tax
No TDS U/s. 194C on Purchase of Goods Manufactured by supplier as per our specification
Income Tax
Income Tax
Disallowance u/s 14A cannot be made on ad-hoc basis
Income Tax
Income Tax
