Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
No issuance of reopening notice on mere suspicion of Bogus Unsecured Loan: ITAT Kolkata
Income Tax
Income Tax
Old Loans Converted into Share Allotment Not Unexplained Money: ITAT Kolkata
Income Tax
Income Tax
Simply having a different opinion from AO not justify invocation of Section 263
Income Tax
Income Tax
No party should be condemned unheard: ITAT Kolkata directs Fresh hearing
Income Tax
Income Tax
Delayed deposit of employees’ contribution to PF/ESI not allowable
Income Tax
Income Tax
Dumping of cart loads of documents does not shift burden of proof to revenue
Income Tax
Income Tax
ITAT Kolkata deletes Addition for Share Capital of Rs. 1.54 Crore
Income Tax
Income Tax
Share application amount cannot be added twice in payees & recipients’ hands u/s 68
Income Tax
Income Tax
Section 68 addition based on conjectures & surmises not justified: ITAT Kolkata
Income Tax
Income Tax
Disallowance post Form 10CCB filing is debatable & not permissible u/s 143(1)
Income Tax
Income Tax
Assessee Proves Shareholder Identity and Creditworthiness, Section 68 Application Unjustified
Income Tax
Income Tax
No section 68 addition if sister concern/group companies proves creditworthiness
Income Tax
Income Tax
Share Capital/Premium amount cannot be added twice in payees & recipients’ hands u/s 68
Income Tax
Income Tax
