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.
Pregnancy-related delays in submitting documents: ITAT Remands Case for Re-Examination
Without Incriminating Material Section 133A Survey Statements Lack Evidentiary Value
Disallowance u/s. 14A to be restricted to dividend yielding investments
Contribution to Approved Superannuation Fund Deductible if not exceeds Prescribed Limit: ITAT Kolkata
Denial of benefit u/s. 115BAC for delayed filing of form no. 10IE not justified
Penalty u/s. 271E in absence of any repayment of loan not leviable: ITAT Kolkata
Entry provider needs to prove that transaction belonged to someone else: ITAT Kolkata
Addition outside prescribed scope of limited scrutiny invalid: ITAT Kolkata
Section 68 Applies Only to Current Year Credit not to earlier year(s): ITAT Kolkata
Addition to items not forming part of reassessment not sustainable: ITAT Kolkata
Denial of relief u/s. 90 for delay in filing of Form 67 not justified: ITAT Kolkata
Interest from co-operative bank eligible for deduction u/s. 80P(2)(d): ITAT Kolkata
Late filing of Form 67 couldn’t override rights under DTAA
No addition as there was lack of proper persuasion before Lower Authorities, directed for re examination
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.
