Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Penalty u/s 271(1)(c) Deleted by ITAT Kolkata for Forced & Retracted Disclosure
Income Tax
Income Tax
Section 14A Disallowance Restricted to Dividend Yielding Investments; FA 2022 held Prospective
Income Tax
Income Tax
Two Fatal Defects: Invalid Scrutiny Notice & No Jurisdiction with NFAC – ITAT Quashes Assessment
Income Tax
Income Tax
ITAT Kolkata Deletes Double Addition, Adhoc Disallowance & Notional Interest
Income Tax
Income Tax
Section 271AAB Penalty not Applicable if no Search Conducted on Assesse
Income Tax
Income Tax
Identity & Creditworthiness Proved; ITAT confirms deletion of Rs. 20.25 Cr Loan addition
Income Tax
Income Tax
Scrutiny Notice Not in CBDT Format – Assessment Declared Void Ab Initio
Income Tax
Income Tax
ITAT Kolkata Quashes Reopening as Time-Barred – Notice u/s 148 Issued Beyond Limitation
Income Tax
Income Tax
Reopening under 147 invalid where recorded reason not pursued- ITAT Kolkata
Income Tax
Income Tax
Once 263 is dropped, 147 Is Dead – Kolkata ITAT Strikes Down Reassessment/Quashes Rs. 7.03 Cr Addition
Income Tax
Income Tax
Liability Written Back Already Taxed – Double Taxation Unsustainable – ITAT Kolkata Deletes 41(1) Addition
Income Tax
Income Tax
Old vs New Regime Dispute Ends – CBDT Circular & CPC Rectification Resolve 115BAA Claim
Income Tax
Income Tax
ITAT Restores 115BAA Concessional Tax Claim Despite Minor Form 10-IC Delay
Income Tax
Income Tax
