Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Disallowance of wages not justified when Assessee maintained Muster & full detail of Workers
Income Tax
Income Tax
Section 50C applicable even if registration takes place subsequent to transfer
Income Tax
Income Tax
Interest u/s. 244A payable on gross amount including principal as well as interest
Income Tax
Income Tax
Show Cause notice not mentioning ground for initiating action u/s 263 is invalid
Income Tax
Income Tax
Judges do not make law, they only discover or find correct law
Income Tax
Income Tax
RBI Norms cannot override Income Tax Provisions
Income Tax
Income Tax
Rebate u/s. 88E is to be allowed from tax computed u/s. 115JB
Income Tax
Income Tax
Disallowance of discount by estimating the same hypothetically not permissible
Income Tax
Income Tax
S. 36(1)(vii) -Bad debt written off is liable to be allowed
Income Tax
Income Tax
Ex-parte assessment -ITAT Set aside the order for denovo assessment
Income Tax
Income Tax
Section 10B – Blending & processing of tea amounts to manufacturer
Income Tax
Income Tax
S. 80GGB -AO to accept claim of assessee, though not claimed in original or revised return
Income Tax
Income Tax
In absence of rejection of Books, addition on estimate basis cannot be made
Income Tax
Income Tax
