Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Receiving funds from a company alone doesn’t imply income evasion
Income Tax
Income Tax
CPC Cannot Prima Facie Adjust Section 80P Deduction Pre-April 2021: ITAT Kolkata
Income Tax
Income Tax
CIT(A) Must State Points in Dispute & reasons in its order as per Section 250(6)
Income Tax
Income Tax
Kolkata ITAT Deletes AO’s Capital Gains Addition Based on DVO’s Property Value
Income Tax
Income Tax
Taxpayer possessing Tax Residency Certificate Eligible for DTAA Benefit: Kolkata ITAT
Income Tax
Income Tax
Effect of depreciation must be excluded for determining fair and true profit for purpose of TNMM: ITAT Kolkata
Income Tax
Income Tax
Section 143(1) Intimation Without Hearing Assessee Is Unlawful: ITAT Kolkata
Income Tax
Income Tax
Addition u/s. 68 unsustainable as assessee duly discharged initial burden but AO failed to conduct independent inquires: ITAT Kolkata
Income Tax
Income Tax
Non-Entitlement to Section 11 deduction Doesn’t Preclude Expense Claim Against Gross Receipts
Income Tax
Income Tax
Faceless Assessment Lapses Shouldn’t Prejudice Effective Administration: ITAT Kolkata
Income Tax
Income Tax
Section 14A disallowance should be limited to investments generating tax-exempt income
Income Tax
Income Tax
Failure to substantiate identity & fund source: Kolkata ITAT Remits Matter for Re-adjudication
Income Tax
Income Tax
Direction of DRP should be followed by TPO for calculation of TP adjustment: ITAT Kolkata
Income Tax
Income Tax
