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.
Immunity U/s. 271AAA(2) cannot be only because entire tax, along with interest, was not paid before filing of income tax return
Payments to outside lawyers which was not claimed as deductions in computation of profits cannot be disallowed under section 40(a)(ia)
Section 194C not applies to hiring or renting of equipment
No Penalty U/s. 271AAA Even If Tax On Undisclosed Income Unpaid
Applicability of Provisions of Section 194C to the payments to Calcutta Dock Labour Board (CDLB)
Amount received towards issue of share cannot be considerd as revenue receipt
CIT (Appeal) to follow the decision of Tribunal even if the Appeal is pending in high Court against the decision of Tribunal
Rule 8D not applicable to Assessment years prior to the year in which Rule 8D comes in to force
Share application money and repayment thereof do not violate Sections 269SS & 269T
Amount Received for Contract work but not disclosed can not be added fully to income
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
ITAT referred matter back to CIT(A) to consider revised computation filed at the time of assessment
TDS U/s. 194C not deductible on Packing or Printed material supplied to us as per pur specification
CIT (A) should give opportunity to the A.O. to rebut the claim of the assessee in pursuance of fresh evidence produced before him
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.
