Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Illegal kickback without assessee’s knowledge for business purpose allowable
Income Tax
Income Tax
If assessee disclosed Profit U/s. 44AD no disallowance u/s 40(a)(ia) can be made
Income Tax
Income Tax
CIT(A) must give sufficient time to A.O. for preparation of Remand Report
Income Tax
Income Tax
Penalty Us/ 271D applies only when Assessee accepts cash Loan Exceeding Rs. 20,000/- from a person
Income Tax
Income Tax
S. 14A In case net interest is income, no part of interest paid can be disallowed for earning tax free dividend
Income Tax
Income Tax
Expense Allowable if TDS paid on or before return filing due date
Income Tax
Income Tax
Living allowance on deputation or for temporarily deployment Outside India not taxable
Income Tax
Income Tax
Assessee can exclude freight and instance from turn over while computing deduction u/s 10B
Income Tax
Income Tax
S.14A ITAT disallowed expenditure for year prior to AY 2008-09
Income Tax
Income Tax
Surcharge Not dependent on liability to pay income tax but on assessed tax
Income Tax
Income Tax
Expenses deductible in the year of TDS payment if TDS been paid after the due date prescribed u/s. 201
Income Tax
Income Tax
If assessee owns asset and used for business purpose during the relevant FY, then depreciation allowable
Income Tax
Income Tax
ITAT restricts disallowance u/s 14A for earning exempt dividend to 1% of dividend
Income Tax
Income Tax
