ITAT Kolkata deletes Rs 2.97 Cr Sec 69C addition vs Dhar Construction (AY18-19) as section misapplied, but upholds 10% disallowance due to lack of vouchers.
ITAT Kolkata sets aside CIT(A) order on a Scheduled Tribe doctor’s tax exemption under Section 10(26), directing a fresh review of income sources and deposits.
ITAT Kolkata dismisses DCIT’s appeal in Uttar Bihar Gramin Bank case, upholding CIT(A) order on deductions under Sections 36(1)(viia) & 36(1)(viii).
ITAT Kolkata directs AO to allow Foreign Tax Credit for Jaspal Singh Bindra, ruling that delayed Form 67 filing is a procedural issue. Read the case summary.
ITAT Kolkata directs AO to allow Foreign Tax Credit to Debanjan Chatterjee, overturning CPC Bengaluru’s denial due to belated filing. Read the full case summary.
ITAT Kolkata held that issuance of notice under section 143(2) of the Income Tax Act by non-jurisdictional Assessing Officer renders assessment bad-in-law. Thus, assessment order is bad-in-law and hence liable to be quashed.
ITAT Kolkata ruled that filing Form 67 for Foreign Tax Credit (FTC) under DTAA is procedural, not mandatory. Read key takeaways from Timirbaran Mazumder vs. DCIT.
ITAT Kolkata rules on Islampur C.S. Shop 2 vs ITO, addressing cash deposits during demonetization and Section 69A addition. Read the tribunal’s key findings.
ITAT Kolkata remands Pashupati Dealcom’s case to AO after ex-parte orders resulted from an accountant’s unnotified exit, affecting compliance with tax proceedings.
ITAT Kolkata rejects appeal delayed by 2655 days, citing assessee negligence despite CA/advocate failure; Sumita Roy Chowdhury case.
