Courts: ITAT Kolkata
1,704 articlesIncome Tax

Income Tax
S. 54EC investment time limit begins from date of receipt of consideration
Income Tax

Income Tax
Section 50C not applies to transfer of tenancy/ leasehold rights
Income Tax

Income Tax
Share Application money cannot be regarded as undisclosed income under S.68
Income Tax

Income Tax
CIT(A) has no power to set aside any matter to the file of A.O.
Income Tax

Income Tax
Wealth Tax on Incomplete or under Construction Building?
Income Tax

Income Tax
Immunity U/s. 271AAA(2) cannot be only because entire tax, along with interest, was not paid before filing of income tax return
Income Tax

Income Tax
Payments to outside lawyers which was not claimed as deductions in computation of profits cannot be disallowed under section 40(a)(ia)
Income Tax

Income Tax
Section 194C not applies to hiring or renting of equipment
Income Tax

Income Tax
No Penalty U/s. 271AAA Even If Tax On Undisclosed Income Unpaid
Income Tax

Income Tax
Applicability of Provisions of Section 194C to the payments to Calcutta Dock Labour Board (CDLB)
Income Tax

Income Tax
Amount received towards issue of share cannot be considerd as revenue receipt
Income Tax

Income Tax
CIT (Appeal) to follow the decision of Tribunal even if the Appeal is pending in high Court against the decision of Tribunal
Income Tax

Income Tax
Rule 8D not applicable to Assessment years prior to the year in which Rule 8D comes in to force
Income Tax

Income Tax
