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.
Reopening of unabated assessment u/s. 153A without incriminating material is impermissible
Denial of FTC for delay in filing of Form No. 67 not justified: ITAT Kolkata
Penalty notice u/s. 271(1)(c) without specifying correct limb is invalid: ITAT Kolkata
Assessment proceedings based on invalid notice is liable to be quashed: ITAT Kolkata
Amendment to section 43CA vide Finance Act 2020 has retrospective application: ITAT Kolkata
Gross receipts calculation for section 44AD includes duty drawback: ITAT Kolkata
Interest on loans allowable as deduction u/s. 48 prior to A.Y. 2024-25: ITAT Kolkata
Penalty u/s. 271(1)(c) untenable without concealment of income or furnishing of inaccurate particulars
Penalty u/s. 271(1)(b) imposable as no plausible explanation given for non-compliance of notices
Bogus purchase treatment in a year doesn’t make it bogus in all years: ITAT Kolkata
Non-compliance to Appellate Authority hearing notices due to inadvertence condoned: ITAT Kolkata
Reassessment notice under section 148 served after date of limitation is bad-in-law: ITAT Kolkata
LTCG on Penny Stocks: Report Not Before AO Can’t Make Order Prejudicial to Revenue
LTCG on sale of shares: Addition based on mere generalized reports & conjectures not sustainable
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.
