Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Section 50C Not Applicable: FMV and Sale Price Difference Within 10%
Income Tax
Income Tax
Section 115BAA: No Fresh Form 10IC Needed for Lower Tax Rate in Subsequent Years
Income Tax
Income Tax
Section 271(1)(c) penalty unjustified on estimated addition to income
Income Tax
Income Tax
AO Cannot Make other Additions in Reassessment if No Addition on Recorded Issue
Income Tax
Income Tax
Section 263 Revision Untenable Without Proving Assessment Order’s Error & Revenue Prejudice
Income Tax
Income Tax
ITAT condones delay in filing Form-10B as it was a procedural lapse rather than a substantial one
Income Tax
Income Tax
PCIT’s Revision Jurisdiction Time-Barred: Two-Year Limit Starts from Original Assessment, Not Reassessment
Income Tax
Income Tax
Section 153A Addition Valid Only if Based on Material Seized during search: ITAT Kolkata
Income Tax
Income Tax
CIT needs to independently apply his mind prior to invoking revisionary provisions u/s. 263: ITAT Kolkata
Income Tax
Income Tax
Foreign allowance for services rendered outside India is not taxable in India: ITAT Kolkata
Income Tax
Income Tax
Set off of loss on sale of recognised shares against LTCG from sale of unlisted shares allowable: ITAT Kolkata
Income Tax
Income Tax
Section 80G application cannot be denied by Misinterpretation of provisions: ITAT Kolkata
Income Tax
Income Tax
Kolkata ITAT Rules Technical Error No Basis to Deny Section 80G Approval
Income Tax
Income Tax
