Courts: ITAT Kolkata
Find latest ITAT Kolkata judgments, orders and case laws on income tax covering assessments, deductions, transfer pricing, capital gains, TDS, reassessment and penalties.
Expenses cannot be arbitrarily restricted based on a fixed percentage increase in turnover
ITAT Directs CIT(A) to Specify Clause of Section 270A(9) for Penalty Imposition
ITAT Dismisses Appeal Due to Vivad Se Vishwas Scheme 2024 Settlement
PCIT’s Revision Invalid if It Targets Issues Beyond Scrutiny Selection Scope: ITAT Kolkata
ITAT Kolkata Remands ₹12 Lakh TDS Disallowance Case
TDS and Advance Tax Credits was allowable for Amalgamated Company as per section 199 r/w 198
Procedural Delays in Form 10B Filing Should Be condoned if No Malafide Intent: ITAT Kolkata
10% safe harbour limit apply retrospectively as a beneficial provision
Sales promotion expense allowed as deduction u/s. 37(1) as evidences duly produced: ITAT Kolkata
Delay in filing of an appeal condoned as sufficient cause shown: ITAT Kolkata
ITAT Kolkata deletes Addition for Unexplained Cash Deposit not belonging to Assessee
Sufficient cause in filing delay explained u/s 5 of Limitation Act: ITAT remanded matter
No Additions in Completed Assessments u/s 153A Without Incriminating Material: ITAT Kolkata
Assessee could not apply under rule 46A- ITAT remands matter back to Addl./Jt. CIT(A)
ITAT Kolkata judgments and orders form an important source of appellate case law on income-tax matters. This page collects Tribunal decisions concerning assessments, additions, deductions, exemptions, business income, capital gains, transfer pricing, international taxation, TDS, reassessment, unexplained income, penalties and procedural disputes. Companies, taxpayers, Chartered Accountants, advocates and tax professionals can use this category to research ITAT Kolkata precedents relevant to their cases. TaxGuru maintains an extensive collection of recent and important earlier ITAT Kolkata decisions, making the page useful for following developments in direct tax jurisprudence and appellate practice.
