Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Assessing Officer Exceeds Limited Scrutiny Scope: ITAT Quashes Order
Income Tax
Income Tax
ITAT Quashes Income Tax Assessment: AO Exceeded Limited Scrutiny Scope
Income Tax
Income Tax
ITAT Directs AO to Consider Circle Rate on Agreement Date for Tax Calculation
Income Tax
Income Tax
Section 143(2) Notice Invalid if Not Issued in Prescribed CBDT Format: ITAT Kolkata
Income Tax
Income Tax
Vague Grounds of Accommodation Entries: ITAT Quashes Tax Reassessment
Income Tax
Income Tax
Reopening u/s. 147 quashed as based on vague reasons and non-application of mind
Income Tax
Income Tax
Section 131 Summons Non-Compliance Not Sufficient for Share Capital Addition u/s 68
Income Tax
Income Tax
No Section 68 addition for Share Capital Not Received During the Year
Income Tax
Income Tax
Notice issued u/s. 143(2) without specifying type of scrutiny is invalid: ITAT Kolkata
Income Tax
Income Tax
Transactions of shares shown as stock-in-trade cannot be treated as unexplained cash credit
Income Tax
Income Tax
ITAT Allows Interest Payment on Previously Accepted Loans, Deletes Addition
Income Tax
Income Tax
AO Must Prove Non-Disclosure for Assessment Reopening Beyond Four Years
Income Tax
Income Tax
ITAT Condones Appeal Delay Due to Non-Service of Order, Flags CIT(A)’s Error on 80P Deduction
Income Tax
Income Tax
