Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
No Disallowance for non-deduction of TDS if payee includes the same amount in his ITR and paid taxes on the same
Income Tax
Income Tax
Section 263 can be invoked for late deduction and deposit of TDS
Income Tax
Income Tax
If assessee admits undisclosed income, substantiate manner & paid taxes on undisclosed income no penalty u/s 271AAA can be levied
Income Tax
Income Tax
Disallowance cannot be made U/s. 40(a)(ia) for Short Deduction of TDS
Income Tax
Income Tax
Estate of deceased person can be assessed by adopting the procedure prescribed u/s.159
Income Tax
Income Tax
Retention money taxable as when the right to receive the same accrues
Income Tax
Income Tax
Second proviso to section 40(a)(ia) is curative and has retrospective effect, Appeal allowed
Income Tax
Income Tax
Investment for Leveling and filling of new agriculture land cannot be Claimed as exemption U/s 54B
Income Tax
Income Tax
Disallowance u/s 40(a)(ia) for not deducting TDS u/s 195 in the absence of PE and business connection in India not justified
Income Tax
Income Tax
Section 40A(3) not applies to cash payment exceeding Rs. 20000 made to Government controlled electricity distribution company
Income Tax
Income Tax
Statement recorded u/s 133A during survey, cannot be taken as evidence to make addition to income
Income Tax
Income Tax
Section 195 – No TDS on reimbursement of expenses for supply of data
Income Tax
Income Tax
Rule 37BA (credit for TDS) inserted w.e.f. 01.04.2009 is to be treated as being retrospective in nature
Income Tax
Income Tax
