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 Kolkata Grants section 80G(5)(iii) registration to Income Tax Bar Association
Mechanical Reliance on Information: Section 148 notice invalid
ITAT deletes addition for share capital and share premium of Rs. 1.26 Crore
Section 80M deduction allowed for dividend ‘distributed’ on or before due date
ITAT Kolkata allows Section 80M deduction for ‘Dividend Distributed’ before Income Tax Return filing due date
No Disallowance on Debatable Environmental Compensation in section 143(1) proceeding
No Section 68 addition for share capital & premium if identity & creditworthiness of subscriber proved
ITAT Upholds Section 68 Addition for unexplained share capital & premium
TDS on Foreign Payments & Liquidated Damages as Capital Receipts
ITAT Upholds Share Premium Addition: Assessee Fails to Explain Transactions
Interest expense cannot be disallowed for not reflecting in Form 26AS
Identity, Creditworthiness & Transaction Genuineness Proven: Section 68 Addition deleted
AO Cannot Reject claim of Cash Deposit Against Withdrawals Based on Assumption: ITAT Kolkata
Section 41(1) cannot be invoked without liability in books: ITAT Kolkata
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.
