Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Interest paid on late payment of services tax dues and TDS is allowable
Income Tax
Income Tax
CPC Charges 60% Tax on LTCG & not rectified, ITAT orders rectification
Income Tax
Income Tax
LLP Conversion: Capital gain to be computed on book value
Income Tax
Income Tax
Employees’ contribution to PF paid before due date of ROI allowable
Income Tax
Income Tax
Discounting charges of Bill of Exchange or factoring charges of sale cannot be termed as interest for TDS U/s. 194A
Income Tax
Income Tax
No Disallowance of Interest on Loan taken to earn taxable business Income U/s. 14A r.w. Rule 8D(2)(ii)
Income Tax
Income Tax
Tax Audit Provision applies to Income From Partnership Firm
Income Tax
Income Tax
Tax Audit applicable to Partners on Income from Partnership Firm
Income Tax
Income Tax
Document which is already on file of AO cannot be treated as additional evidence
Income Tax
Income Tax
S. 14A Interest expenditure cannot be disallowed by mechanically applying Provisions of Rule 8D
Income Tax
Income Tax
No Section 14A/ Rule 8D Disallowance without considering the the claim of the assessee
Income Tax
Income Tax
When Seized documents explains unexplained expenditure, no addition is warranted
Income Tax
Income Tax
Section 50C do not prescribe any tolerance band
Income Tax
Income Tax
