Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
ITAT Kolkata Quashes Reassessment: No Addition on Recorded Reason, Reopening Fails
Income Tax
Income Tax
ITAT Kolkata Restores ₹22.90 Cr Share Capital Addition Case
Income Tax
Income Tax
Property Investment Explained from Salary Account; Additions u/s 56(2)(vii)(b) & 69 Deleted: ITAT Kolkata
Income Tax
Income Tax
Borrow at 12%, Lend at 5% ITAT Kolkata Partly Upholds Interest Disallowance
Income Tax
Income Tax
Kolkata Tribunal Deletes Section 68 Addition for Genuine Banked Loans
Income Tax
Income Tax
Section 68 Share Premium Addition Cannot Be Based on mere Summons Default
Income Tax
Income Tax
ITAT Rules Professional Receipts Cannot Be Treated as Unexplained
Income Tax
Income Tax
Reopening Beyond 3 Years Invalid Without Pr.CCIT Sanction: ITAT Kolkata
Income Tax
Income Tax
ITAT Kolkata Allows 80IE Deduction Despite Late Form 10CCB
Income Tax
Income Tax
PCIT cannot act merely on AO’s Proposal without Independent Satisfaction
Income Tax
Income Tax
Investments yielding exempt income to be considered while computing disallowance u/s. 14A
Income Tax
Income Tax
Exemption cannot be denied for inadvertent mistake of claiming exemption u/s. 12A instead of 10(23C)(via)
Income Tax
Income Tax
Cash deposit already added in return cannot be added again by treating it unexplained u/s. 69A
Income Tax
Income Tax
