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.
Assessment Quashed – Invalid Notice u/s 143(2) by Non-Jurisdictional AO: ITAT Kolkata
Deduction U/s 54F Allowed – Deposit in CGAS Not Mandatory if Investment Made Within Extended Time
Reassessment Quashed – No Addition on Original Reason for Reopening
Section 143(1) Adjustment without Notice Invalid – Carry Forward of Loss & Unabsorbed Depreciation Allowed by ITAT Kolkata
Repaid Advance via Banking Channel Not Cash Credit: ITAT Kolkata
Penalty U/s 271AAB Modified — 30% Applicable Where Income Declared in Return Search Questions Not Properly Asked: ITAT Kolkata
ITAT Kolkata Limited Section 14A Disallowance to Investments Yielding Exempt Income
Exemption Under Section 10(26AAA) Allowed as Sikkim Old Settler Status Recognised
Reopening Quashed for Mechanical Approval and Verbatim Borrowed Reasons; Penalty Automatically Falls
Assessment Quashed as u/s 143(2) Notice Not in CBDT-Prescribed E-Scrutiny Format
No Section 68 Addition After Full Repayment of Loans Already Examined in Search Assessment
Demonetisation Cash Deposits Explained from Books: ITAT Deletes Section 68 Addition Despite ITS Mismatch
Section 68 Cannot Be Invoked Merely for Non-Appearance of Share Subscribers on Presumptions
Section 40A(3) Disallowance for Cash Freight Payments Within ₹35,000 Quashed; WhatsApp Chats Insufficient
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.
