Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Delay In Dispatch Of Assessment Order Renders It Void
Income Tax
Income Tax
To Claim Commission Expense there should be evidence that services been rendered
Income Tax
Income Tax
Reimbursable expenditure not subject to rigour of section 40a(ia) if not claimed as expense
Income Tax
Income Tax
Appeal disposed of on merits but without a speaking order, cannot be sustained
Income Tax
Income Tax
Non-consideration of judgment of jurisdictional High Court is a mistake
Income Tax
Income Tax
Addition can’t be made Merely Because Transaction not made through banking Channel
Income Tax
Income Tax
Whether ratio of expenditure disallowance in lieu of interest payments u/s 14A has to be in the ratio of dividend income to total turnover?
Income Tax
Income Tax
TDS u/s. 194C on payments to agents of truck-owners?
Income Tax
Income Tax
Violation of provisions of Provident Fund Act is no ground to determine TDS liability u/s. 194C
Income Tax
Income Tax
Every tax advantageous action or inaction cannot be treated as a colourable device
Income Tax
Income Tax
S. 14A applies to funds not directly attributable to either exempt or taxable income
Income Tax
Income Tax
No disallowance of expenditure u/s. 14A in the absence of links with exempt Income
Income Tax
Income Tax
No Disallowance u/s. 40(a)(ia) for shortfall in TDS deduction due to difference of opinion
Income Tax
Income Tax
