Courts: ITAT Kolkata
1,703 articlesIncome Tax
Income Tax
Mere suspicion on the part of AO is insufficient to justify Section 68 additions
Income Tax
Income Tax
Addition cannot be made of share capital received from group companies
Income Tax
Income Tax
No section 68 addition based on mere retracted statements without corroborative evidence
Income Tax
Income Tax
Creditworthiness of Share Subscribers Proven: ITAT Deletes Addition
Income Tax
Income Tax
ITAT Kolkata Grants section 80G(5)(iii) registration to Income Tax Bar Association
Income Tax
Income Tax
Mechanical Reliance on Information: Section 148 notice invalid
Income Tax
Income Tax
ITAT deletes addition for share capital and share premium of Rs. 1.26 Crore
Income Tax
Income Tax
Section 80M deduction allowed for dividend ‘distributed’ on or before due date
Income Tax
Income Tax
ITAT Kolkata allows Section 80M deduction for ‘Dividend Distributed’ before Income Tax Return filing due date
Income Tax
Income Tax
No Disallowance on Debatable Environmental Compensation in section 143(1) proceeding
Income Tax
Income Tax
No Section 68 addition for share capital & premium if identity & creditworthiness of subscriber proved
Income Tax
Income Tax
ITAT Upholds Section 68 Addition for unexplained share capital & premium
Income Tax
Income Tax
TDS on Foreign Payments & Liquidated Damages as Capital Receipts
Income Tax
Income Tax
