Courts: ITAT Kolkata
Find latest ITAT Kolkata judgments, orders and case laws on income tax covering assessments, deductions, transfer pricing, capital gains, TDS, reassessment and penalties.
No 271(1)(c) Penalty on Peak Credit Additions: ITAT Deletes Penalty After Quantum Relief on Estimated Basis
Loan Processing Fees on LAP/LRD Loans Not Deductible Under Section 24(b): ITAT Upholds Disallowance
Short-Term Commercial Loan Repaid with Interest Cannot Be Branded as Bogus Entry: ITAT Deletes ₹80 Lakh Section 68 Addition
Loans via Banking Channels not Bogus Merely on ‘Shell Company’ Allegation
Ad-Hoc 10% Expense Disallowance Deleted: ITAT Says AO Cannot Make Additions on Pure Guesswork
ITAT Quashes Section 263 Revision as AO Conducted Detailed Inquiry into Agricultural Income
Undisclosed Turnover Addition Reduced as ITAT Estimates Profit at 2.5% Instead of 8%
Penny Stock Loss Addition deleted in absence of Share Price Manipulation Evidence
ITAT Kolkata Allows Foreign Tax Credit Despite Late Filing of Form 67
ITAT Kolkata Allows Foreign Tax Credit as Delay in Filing Form 67 Is Procedural
ITAT Kolkata Remands Rs. 3.30 Cr Section 271D Penalty Case
ITAT Remands Section 69A Addition as CIT(A) Failed to Pass Proper Speaking Order
Bogus Purchases Fully Disallowable as Supplier Was Found Non-Existent: ITAT Kolkata
Section 44AD Cannot Apply as Turnover Exceeded Prescribed ₹2 Crore Limit: ITAT Kolkata
ITAT Kolkata judgments and orders form an important source of appellate case law on income-tax matters. This page collects Tribunal decisions concerning assessments, additions, deductions, exemptions, business income, capital gains, transfer pricing, international taxation, TDS, reassessment, unexplained income, penalties and procedural disputes. Companies, taxpayers, Chartered Accountants, advocates and tax professionals can use this category to research ITAT Kolkata precedents relevant to their cases. TaxGuru maintains an extensive collection of recent and important earlier ITAT Kolkata decisions, making the page useful for following developments in direct tax jurisprudence and appellate practice.
