Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Assessment Quashed as u/s 143(2) Notice Not in CBDT-Prescribed E-Scrutiny Format
Income Tax
Income Tax
No Section 68 Addition After Full Repayment of Loans Already Examined in Search Assessment
Income Tax
Income Tax
Demonetisation Cash Deposits Explained from Books: ITAT Deletes Section 68 Addition Despite ITS Mismatch
Income Tax
Income Tax
Section 68 Cannot Be Invoked Merely for Non-Appearance of Share Subscribers on Presumptions
Income Tax
Income Tax
Section 40A(3) Disallowance for Cash Freight Payments Within ₹35,000 Quashed; WhatsApp Chats Insufficient
Income Tax
Income Tax
Share Capital & Premium Can’t Be Added Solely for Non-Appearance of Investors: ITAT Kolkata
Income Tax
Income Tax
Reassessment for AY 2015-16 Time-Barred After Rajeev Bansal Ruling: ITAT Kolkata
Income Tax
Income Tax
No Section 271AAA Penalty Where Search Disclosure Was Proper: ITAT Kolkata
Income Tax
Income Tax
Cash Gifts From Relatives Not Taxable; Section 68 Addition Quashed by ITAT Kolkata
Income Tax
Income Tax
153C Time-Barred: ITAT Kolkata Quashes Notice Based on Seized Digital Material
Income Tax
Income Tax
Section 69A Addition on Seized Cash Notings Quashed: Tea Estate Receipts Not Taxable in Director’s Hands
Income Tax
Income Tax
Penalty Deleted Where Income Already Disclosed & Additions Lead to Double Taxation
Income Tax
Income Tax
ITAT Kolkata Allowed Section 54 Exemption Despite Incomplete House Construction
Income Tax
Income Tax
