Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Addition to items not forming part of reassessment not sustainable: ITAT Kolkata
Income Tax
Income Tax
Denial of relief u/s. 90 for delay in filing of Form 67 not justified: ITAT Kolkata
Income Tax
Income Tax
Interest from co-operative bank eligible for deduction u/s. 80P(2)(d): ITAT Kolkata
Income Tax
Income Tax
Late filing of Form 67 couldn’t override rights under DTAA
Income Tax
Income Tax
No addition as there was lack of proper persuasion before Lower Authorities, directed for re examination
Income Tax
Income Tax
Reopening of unabated assessment u/s. 153A without incriminating material is impermissible
Income Tax
Income Tax
Denial of FTC for delay in filing of Form No. 67 not justified: ITAT Kolkata
Income Tax
Income Tax
Penalty notice u/s. 271(1)(c) without specifying correct limb is invalid: ITAT Kolkata
Income Tax
Income Tax
Assessment proceedings based on invalid notice is liable to be quashed: ITAT Kolkata
Income Tax
Income Tax
Amendment to section 43CA vide Finance Act 2020 has retrospective application: ITAT Kolkata
Income Tax
Income Tax
Gross receipts calculation for section 44AD includes duty drawback: ITAT Kolkata
Income Tax
Income Tax
Interest on loans allowable as deduction u/s. 48 prior to A.Y. 2024-25: ITAT Kolkata
Income Tax
Income Tax
Penalty u/s. 271(1)(c) untenable without concealment of income or furnishing of inaccurate particulars
Income Tax
Income Tax
