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.
Section 263 Revision Quashed as AO Had Examined Service Tax & Depreciation Issues
Reopening Quashed: Mechanical Sec 151 Approval Invalid; “Yes, I am Satisfied” Insufficient: ITAT Kolkata
Reassessment Quashed: Sec 143(2) Notice Mandatory in 147 Cases; Return Filed Within TOLA Time Valid – ITAT Kolkata
Exemption U/s 11 Allowed Despite Belated Form 10B: Procedural Defect Curable; CPC Adjustment Invalid – ITAT Kolkata
Sec 68 Addition on Share Capital & Premium Deleted: No AO Enquiry; High Premium Not Enough – ITAT Kolkata
Faceless Assessment Before Sec 151A Notification Held Without Jurisdiction – Entire Assessment Quashed – ITAT Kolkata
Sec 68 Addition Deleted – JDA Advance Refunded & Loan Repayment via Bank Not Bogus – ITAT Kolkata
Non-Application of Mind and Wrong AY Render Sec 147 Reopening Void – ITAT Kolkata
Penalty U/s 271D & 271E Deleted – Partner Capital Cash Not Covered U/s 269SS/269T: ITAT Kolkata
Section 149(1)(b) Conditions Unmet: Reopening and Adhoc Profit Addition Quashed – ITAT Kolkata
Reopening Beyond 3 Years Quashed: PCIT (Not PCCIT) Approval U/s 151(ii) Invalid – Jurisdictional Defect Fatal – ITAT Kolkata
Festival Donations Allowed u/s 37(1); No 40A(ia) Disallowance Below TDS Limit; Interest Addition Upheld: ITAT Kolkata
Assessment Quashed: Sec 143(2) Notice Not in CBDT Format per 23.06.2017 Instruction – ITAT Kolkata
Section 68 Addition Deleted as Identity, Creditworthiness & Genuineness Established – ITAT Kolkata
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.
