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.
ITAT Grants Section 10(23C)(iiiab) Exemption Despite Late Income Tax Return Filing
No applicability of Doctrine of Merger as Income retained by CPC was same as from Intimation u/s 143(1)(a)
Appeal dismissed as tax effect below monetary limit as specified by CBDT: ITAT Kolkata
No Section 272A(1)(d) Penalty for Non-Compliance due to Consultant’s Failure to inform
Stamp duty value on date of agreement to be considered when date of agreement and registration is different
Allotment letter given by developer construed as agreement of purchase: ITAT Kolkata
No addition u/s 68 of ₹2.30 Crore as assessee had duly discharged burden of proof of share transactions
No Section 140A(3) Penalty for Non-Payment of Taxes on Returned Income Post AY 1989-90
PCIT’s Section 263 Revision Unjustified Without Proving Error & loss to revenue
Section 50C Not Applicable: FMV and Sale Price Difference Within 10%
Section 115BAA: No Fresh Form 10IC Needed for Lower Tax Rate in Subsequent Years
Section 271(1)(c) penalty unjustified on estimated addition to income
AO Cannot Make other Additions in Reassessment if No Addition on Recorded Issue
Section 263 Revision Untenable Without Proving Assessment Order’s Error & Revenue Prejudice
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.
