Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
AO Mistake on ROI Leads to Section 54F Reassessment Remand
Income Tax
Income Tax
Section 56(2)(x) Addition Sent Back as AO Completed Assessment Without DVO Report
Income Tax
Income Tax
Share Capital & Premium Fully Explained – Addition of ₹1.13 Cr Deleted
Income Tax
Income Tax
FDR Addition Remanded Because AO Failed to Verify Bank Records
Income Tax
Income Tax
Survey Disclosure Treated as Business Income – No Scope for Section 68 Addition
Income Tax
Income Tax
ITAT Deletes Additions for Alleged Bogus Purchases & Unproved Unsecured Loans
Income Tax
Income Tax
HUF Gift to Member: Why It Should Be Treated as Exempt Under Section 10(2)?
Income Tax
Income Tax
Entire Derivative Loss Addition Deleted for Lack of Evidence & Reliance on Invalid SEBI Order
Income Tax
Income Tax
When JDA Agreement Is Executed, Registered Later, & Eventually Cancelled — AO Must Re-examine
Income Tax
Income Tax
Kolkata ITAT Quashes ₹20.11 Cr Additions: Loans, Purchases, Share Sales & 40A(3) All Collapse
Income Tax
Income Tax
Addition Deleted as Purchases Cannot Be Treated Bogus Without Rejecting Books
Income Tax
Income Tax
Revenue’s Section 68 Challenge Rejected on Evidence and Repayment
Income Tax
Income Tax
Advance Loss Treated as Trading Loss: ITAT Allows ₹1.5 Cr Write-Off
Income Tax
Income Tax
