Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Survey Statement Alone Cannot Sustain Addition Without Stock Verification: ITAT Kolkata
Income Tax
Income Tax
Gift from Brother-in-Law Not Taxable despite absence of deed: ITAT Kolkata
Income Tax
Income Tax
ITAT Deletes ₹2.5 Cr Loan Addition After AO Failed to Rebut Lender’s Creditworthiness
Income Tax
Income Tax
Proper Disclosure & Legitimate Source Bar Black Money Assessment of Foreign Investments
Income Tax
Income Tax
ITAT Deletes ₹1.86 Cr Addition: Section 69A Not Applicable to Recorded Unsecured Loans
Income Tax
Income Tax
“ITAT Kolkata Quashes Reopening for AY 2015-16: TOLA Extension Not Applicable
Income Tax
Income Tax
Notice u/s 143(2) Not in Prescribed Format Held Invalid and Void Ab Initio: ITAT Kolkata
Income Tax
Income Tax
Late Filing of Form 10B/10BB Not Fatal: ITAT Kolkata Grants Trust Exemption
Income Tax
Income Tax
TDS on Composing Charges Deductible Under Section 194C, Not 194J: ITAT Kolkata
Income Tax
Income Tax
Documented Share Capital Transactions Valid Despite Non-Appearance of Subscribers – ITAT Deletes Rs.7.11 Cr Addition
Income Tax
Income Tax
ITAT Deletes Rs.31 Cr Addition: No Fresh Material to Disprove Genuine Investments
Income Tax
Income Tax
No Error, No Prejudice – AO’s ICDS Verification Upheld- ITAT Quashes 263 Action
Income Tax
Income Tax
Reopening Invalid If Section 148 Notice Issued Before Formal Sanction: ITAT Kolkata
Income Tax
Income Tax
