Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
ITAT Kolkata Deletes Section 56(2)(x) Addition for Govt. Property Purchase
Income Tax
Income Tax
Salary for Managing Multiple Bank A/cs Allowable u/s 57: ITAT Kolkata
Income Tax
Income Tax
Investments Accepted in Earlier Scrutiny Cannot Be Treated as Bogus u/s 68 on Sale
Income Tax
Income Tax
Loans Repaid – Section 68 Cannot Apply: ITAT Kolkata
Income Tax
Income Tax
Reopening Quashed – Reasons Based on Wrong Facts Mechanical 151 Approval; Rule-27 Legal Ground Allowed
Income Tax
Income Tax
Selective Treatment of LTCG vs STCG Rejected: ₹53.24 Lakh Addition Deleted
Income Tax
Income Tax
Low Income of Investors Cannot Trigger Section 68 Addition: ₹3.32 Cr Deleted
Income Tax
Income Tax
ITAT Kolkata Allows 30% Deduction on Warehousing Lease Income
Income Tax
Income Tax
ITAT Deletes ₹1.59 Crore Section 68 Addition Despite Non-Appearance of Creditors
Income Tax
Income Tax
ITAT quashes 271AAB Penalty as Assessee Not Required to Maintain Books Under 44AA
Income Tax
Income Tax
Delay of 1355 Days Not Condoned—Affidavit Found Defective & No Sufficient Cause Shown; Appeal Dismissed
Income Tax
Income Tax
Tribunal Upholds CIT(A) Deletion of Bogus Loan & Share Capital Additions
Income Tax
Income Tax
Section 68 Additions Sustained Due to Unexplained Cash Withdrawals & Bogus Share Dealings
Income Tax
Income Tax
