Courts: ITAT Kolkata
1,703 articlesIncome Tax
Income Tax
1439-day delay in Filing Appeal Condoned & Matter Remanded for Fresh Assessment: ITAT Kolkata
Income Tax
Income Tax
Section 148 Reopening Based on Incorrect Facts & Borrowed Satisfaction Quashed: ITAT Kolkata
Income Tax
Income Tax
Section 148 Reassessment Based on Pre-2021 Third-Party Search Material Invalid; Section 153C Mandatory: ITAT Kolkata
Income Tax
Income Tax
Foreign Tax Credit Cannot Be Denied Solely Due to Belated Form 67: ITAT Kolkata
Income Tax
Income Tax
Section 68 Addition Deleted as Earlier Accepted Shares Can’t Be Held Bogus: ITAT Kolkata
Income Tax
Income Tax
Loan to Non-Shareholder Company Not Taxable as Deemed Dividend
Income Tax
Income Tax
ITAT Restores Appeal After Accepting Speed Post Envelope as Proof of Timely Order Receipt
Income Tax
Income Tax
ITAT Quashes Section 143(1) Order for Failure to Issue Mandatory Prior Intimation
Income Tax
Income Tax
ITAT Quashes Assessment as Jurisdictional AO Failed to Issue Mandatory Section 143(2) Notice
Income Tax
Income Tax
ITAT Restores Appeal After 1542-Day Delay as Notice was Sent to Former Tax Consultant
Income Tax
Income Tax
Bogus Purchase Addition Cannot Survive as Suspicion Cannot Override Documentary Evidence: ITAT Kolkata
Income Tax
Income Tax
ITAT Quashes Reassessment as ITO Lacked Jurisdiction Under CBDT Instruction No. 1/2011
Income Tax
Income Tax
ITAT Quashes Assessment as Jurisdictional AO Did Not Issue Section 143(2) Notice
Income Tax
Income Tax
