Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Amount Received for Contract work but not disclosed can not be added fully to income
Income Tax
Income Tax
if assessee holding shares as investment and as stock-in-trade separately and if this position has not been doubted in earlier years, then the same cannot be altered merely because of amendment in law
Income Tax
Income Tax
ITAT referred matter back to CIT(A) to consider revised computation filed at the time of assessment
Income Tax
Income Tax
TDS U/s. 194C not deductible on Packing or Printed material supplied to us as per pur specification
Income Tax
Income Tax
CIT (A) should give opportunity to the A.O. to rebut the claim of the assessee in pursuance of fresh evidence produced before him
Income Tax
Income Tax
Rule 8D r.w. section 14A can not be applied for years prior to A.Y. 2008-09 so invoking of provision of section 263 of the IT Act not justified
Income Tax
Income Tax
Security deposited against leased property refundable on completion of tenure cannot be consider as Capital Gain
Income Tax
Income Tax
Assessing Officer (AO) should carefully verify the statement given by the Assessee against any claim made by him
Income Tax
Income Tax
Approval u/s. 80G once granted shall continue to be valid in perpetuity unless a show cause notice issued by CIT showing intention to withdraw such approval
Income Tax
Income Tax
Genuineness of Unsecured Loan if assessee furnished copies of P&L Account, Balance Sheet, I. T. Returns, bank statement alongwith Confirmation
Income Tax
Income Tax
If interest received on accrual basis the addition qua this year interest can be made in this year and not of entire interest
Income Tax
Income Tax
No disallowance U/s. 40(a)(ia) of expenses for short-deduction of TDS
Income Tax
Income Tax
Addition under section 68 not permissible when the advances are received by account payee cheques and interest and shares have been paid and allotted against these advances
Income Tax
Income Tax
