Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
ITAT Kolkata – Penalty u/s 271(1)(b) Deleted; Assessment u/s 143(3) Implies Condonation
Income Tax
Income Tax
ITAT Kolkata – Section 263 Revision on Deemed Dividend Quashed; Loan Not Taxable in Company’s Hands
Income Tax
Income Tax
Reopening U/s 147 quashed – Borrowed satisfaction mechanical approval U/s 151 invalid; sale of investments cannot be taxed U/s 68 – ITAT Kolkata
Income Tax
Income Tax
ITAT Kolkata – ₹6.99 Cr Share Capital Addition u/s 68 Deleted; Identity & Genuineness Proved
Income Tax
Income Tax
Section 56(2)(viia) Addition Upheld – Shares Allotted Below FMV Taxable: ITAT Kolkata
Income Tax
Income Tax
Assessment Quashed – Invalid Notice u/s 143(2) by Non-Jurisdictional AO: ITAT Kolkata
Income Tax
Income Tax
Deduction U/s 54F Allowed – Deposit in CGAS Not Mandatory if Investment Made Within Extended Time
Income Tax
Income Tax
Reassessment Quashed – No Addition on Original Reason for Reopening
Income Tax
Income Tax
Section 143(1) Adjustment without Notice Invalid – Carry Forward of Loss & Unabsorbed Depreciation Allowed by ITAT Kolkata
Income Tax
Income Tax
Repaid Advance via Banking Channel Not Cash Credit: ITAT Kolkata
Income Tax
Income Tax
Penalty U/s 271AAB Modified — 30% Applicable Where Income Declared in Return Search Questions Not Properly Asked: ITAT Kolkata
Income Tax
Income Tax
ITAT Kolkata Limited Section 14A Disallowance to Investments Yielding Exempt Income
Income Tax
Income Tax
Exemption Under Section 10(26AAA) Allowed as Sikkim Old Settler Status Recognised
Income Tax
Income Tax
