Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Suppliers Didn’t File Returns? Doesn’t Mean Assessee Didn’t Buy
Income Tax
Income Tax
One Commission, Two Tax Demands? ITAT Says: Verify First – No Double Taxation
Income Tax
Income Tax
A clerical mistake in Form 3CD cannot lead to addition without hearing assessee
Income Tax
Income Tax
Unabated Assessment Protection: ITAT Deletes ₹6.70 Cr Share Addition; Third-Party Statement is Not Incriminating Material
Income Tax
Income Tax
Penalty towards breach of contract cannot be disallowed under Explanation to Section 37(1)
Income Tax
Income Tax
Notice issued within time but Served After Limitation Period Voids Reopening: ITAT Kolkata
Income Tax
Income Tax
Taxpayer Wins ₹4.04 Cr Relief: AO Cannot Rely on Non-Response to S.133(6) Notice – Reason: Onus Shifts to Revenue After Primary Proof
Income Tax
Income Tax
Procedural Breach Kills Assessment – ITAT Rules Non-Mention of Scrutiny Type in Notice is Fatal Defect
Income Tax
Income Tax
Delay in Filing Form 67 Not Fatal- Foreign Tax Credit Is a Substantive Right- Cannot Be Denied for Procedural Lapse- Form 67 Filing Directory, Not Mandator: ITAT Kolkata
Income Tax
Income Tax
ITAT Kolkata Partly Allows Business Expense Claims in Painting Business
Income Tax
Income Tax
ITAT Deletes Addition of Cash Deposits During Demonetisation, Accepts Rental Income Source
Income Tax
Income Tax
ITAT Kolkata Restores Appeal, Imposes ₹50k Non-Cooperation Cost
Income Tax
Income Tax
ITAT Deletes Rs. 8.5 Lakh Gift Addition, Citing Donor’s Balance Sheet Capacity
Income Tax
Income Tax
