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 condones delay in filing Form-10B as it was a procedural lapse rather than a substantial one
PCIT’s Revision Jurisdiction Time-Barred: Two-Year Limit Starts from Original Assessment, Not Reassessment
Section 153A Addition Valid Only if Based on Material Seized during search: ITAT Kolkata
CIT needs to independently apply his mind prior to invoking revisionary provisions u/s. 263: ITAT Kolkata
Foreign allowance for services rendered outside India is not taxable in India: ITAT Kolkata
Set off of loss on sale of recognised shares against LTCG from sale of unlisted shares allowable: ITAT Kolkata
Section 80G application cannot be denied by Misinterpretation of provisions: ITAT Kolkata
Kolkata ITAT Rules Technical Error No Basis to Deny Section 80G Approval
Reassessment cannot be based merely on suspicion or unverified information
No issuance of reopening notice on mere suspicion of Bogus Unsecured Loan: ITAT Kolkata
Old Loans Converted into Share Allotment Not Unexplained Money: ITAT Kolkata
Simply having a different opinion from AO not justify invocation of Section 263
No party should be condemned unheard: ITAT Kolkata directs Fresh hearing
Delayed deposit of employees’ contribution to PF/ESI not allowable
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.
