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.
Derivative transactions prior to amendment in section 43(5) (effective from AY 2006-07) are speculative transaction
Derivatives in which underlying asset is shares, will fall within the meaning of ‘commodity’ used in Sec. 43(5) of the Act
Co-operative credit society is not a co-operative bank and not entitled to any deduction u/s. 80P(2)(a)(i) as a bank
Futures & Options are speculative transactions u/s 43(5), S.43(5)(d) is not retrospective
Employees Contribution to PF- Section 36(1)(va) will prevail over section 43B
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.
