Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
No penalty u/s 271(1)(C), when the taxable income and tax remains the same after adjusting the addition due to concealment
Income Tax
Income Tax
Only fees paid to Registrar is capital expenditure, other expense incurred in relation to issue covered u/s 35D
Income Tax
Income Tax
Claim of deduction u/s 80IB cannot be withdrawn in proceedings u/s 154
Income Tax
Income Tax
Section 68 cannot be invoked without proper inquiry
Income Tax
Income Tax
Decision on a debatable point of law is not a apparent mistake & cannot be rectified u/s 154
Income Tax
Income Tax
Issue of Share at Premium- Modus Operandi of Conversion of Black Money into White
Income Tax
Income Tax
Gift to be treated as genuine if identity of donors is genuine & source of gift stays explained
Income Tax
Income Tax
TDS applicable on Karigar/ Embroidery charges but not on Purchase of Sarees
Income Tax
Income Tax
Let-out Commercial Property is not to be considered as Asset for Wealth Tax purposes
Income Tax
Income Tax
Same line of business in same area is reliable in estimation of profit in best judgement assessment
Income Tax
Income Tax
Land on which construction has started is not Asset for Wealth Tax Purposes
Income Tax
Income Tax
Proceedings u/s 263(1) could only be invoked after satisfaction of its Ingredients
Income Tax
Income Tax
Supply of equipment and design and drawings by foreign company in India from outside India is not taxable in India
Income Tax
Income Tax
